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A company asks whether transferring a real estate leasing activity to its subsidiary can qualify for the LIS special regime. The DGT confirms it can, provided the transferred assets form an autonomous economic unit and the transaction has valid economic reasons.
Companies may benefit from the LIS special regime when transferring a business activity to a subsidiary, as long as the transferred assets constitute an autonomous economic unit and the transaction has valid economic justification.
The tax team reviews your specific situation.
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