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V1880-23 ·28 June 2023 ·consulta-vinculante Medium impact
Tax

Aportación de rama de actividad cannot apply to special regime without commercial accounting

A taxpayer asks whether the assignment of their property leasing activity to a company may qualify for the LIS special regime. The DGT responds that, although the elements appear to constitute an autonomous economic unit, the use of simplified direct estimation and lack of commercial accounting under the Commercial Code prevents application of the regime.

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2023-06-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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