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V1874-15 ·15 June 2015 ·consulta-vinculante Medium impact
Tax

Requirements for applying the special contribution regime for activity branches

A taxpayer inquires whether the contribution of a fuel station to a company can qualify for the special LIS regime. The DGT states that this is possible if the capital constitutes an activity branch and the transaction has valid economic motives, not merely fiscal ones.

In 6 key points

How it affects those involved

Taxpayers may qualify for the special regime if their contribution meets economic and structural criteria.

Lifecycle

2015-06-15PublishedPublished 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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