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V1709-15 ·29 May 2015 ·consulta-vinculante Medium impact
Tax

Contribution of a business activity may qualify for special regime

A rights exploitation professional enquires whether contributing their activity to a company may qualify for the LIS special regime. The DGT responds that it is possible if the contributed elements constitute an autonomous economic unit and the transaction is based on valid economic reasons, not merely tax advantages.

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2015-05-29PublishedPublished 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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