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A natural person enquires whether the contribution of rental property to a company can qualify for the LIS special regime and whether the stated economic motives are valid. The DGT states that the operation appears to meet legal requirements if the properties are engaged in an economic activity and the stated economic motives are maintained.
The operation may qualify for the special contribution regime under the LIS if the property is used in an economic activity and the economic rationale is preserved.
The tax team reviews your specific situation.
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