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V1866-16 ·27 April 2016 ·consulta-vinculante Medium impact
Tax

Requirements for applying the special regime for physical persons' activity branch contributions

A physical person asks whether contributing a furniture trading activity branch to a company may qualify for the LIS special regime. The DGT states that this is possible if commercial accounting is maintained, an autonomous economic unit is established, and valid economic reasons exist.

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2016-04-27PublishedPublished 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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