Skip to content
V0893-15 ·23 March 2015 ·consulta-vinculante Medium impact
Tax

Requirements for claiming the special contribution regime under LIS

The inquiry asks whether contributions from various activity branches and social participations can qualify for the special LIS regime. The DGT responds that for activity branches, there must be a distinct corporate structure enabling autonomous economic operation, and for participations, the requirements relating to ownership and residence must be met.

In 6 key points

Lifecycle

2015-03-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact