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V1287-17 ·29 May 2017 ·consulta-vinculante Medium impact
Tax

Contribuent may qualify for LIS special regime if non-monetary assets are tied to economic activity

A taxpayer asks whether a plot of land, a restaurant building and tourist apartments can qualify for the LIS special regime. The DGT responds that only assets linked to economic activity and maintained under commercial accounting can qualify, excluding tourist apartments if they do not meet this requirement.

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2017-05-29PublishedPublished 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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