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A natural person asks whether they can contribute their property rental activity to a new company under the special regime of the LIS. The DGT responds that this is possible if the contribution constitutes an activity branch and the economic activity and allocation requirements are met.
The contribution of a rental activity to a new company under the special LIS regime is allowed if it qualifies as an activity branch and meets the economic activity and allocation criteria.
The tax team reviews your specific situation.
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