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V1829-23 ·26 June 2023 ·consulta-vinculante Medium impact
Tax

Requirements for contributing a business activity to the special IS regime and patrimonial exemption

An individual entrepreneur asks whether contributing their vehicle trading activity to a new company qualifies for the special IS regime and whether valid economic grounds exist, in addition to patrimonial exemption.

In 6 key points

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2023-06-26PublishedPublished 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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