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V0912-15 ·24 March 2015 ·consulta-vinculante Medium impact
Tax

Possibility of applying special contribution regime via transfer of business activity or share in community of property

A natural person enquires whether a merger followed by the contribution of their rental activity and share in a community of property may qualify for the special LIS regime. The DGT responds that this is possible if the requirements relating to business activity, accounting and shareholding are met, and if the motives are economic.

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2015-03-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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