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V1769-21 ·7 June 2021 ·consulta-vinculante Medium impact
Tax

Requirements for special contribution regime and incentive subrogation in construction activities

A natural person enquires whether contributing their construction activity to a company may qualify for the special LIS regime. The DGT states that this is possible if the assets form an autonomous economic unit and the reasons for the transaction are economic, not merely fiscal.

In 6 key points

How it affects those involved

The ruling clarifies conditions under which construction activities can be contributed to a company under the special LIS regime, emphasising economic rather than fiscal motives.

Lifecycle

2021-06-07PublishedPublished 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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