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MEDIUM
FISCAL

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

V1880-23

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1880-23
Published
28 Jun 2023

Summary

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.

In 6 key points

Lifecycle

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

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