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V1149-16 ·22 March 2016 ·consulta-vinculante Medium impact
Tax

Property activity contribution may qualify for LIS special regime

A taxpayer asks whether the contribution of their commercial property leasing activity can use the LIS special regime. The DGT states that it may apply if the entity forms an autonomous economic unit, provided accounting requirements and valid economic reasons are met.

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2016-03-22PublishedPublished 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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