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V1077-15 ·8 April 2015 ·consulta-vinculante Medium impact
Tax

Contribution of a business activity may qualify for LIS special regime

A taxpayer asks whether the contribution of their retail business can qualify for the LIS special regime. The DGT responds that it is possible if the contribution constitutes a business activity and the transaction has valid economic motives, not merely fiscal ones.

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2015-04-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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