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V1912-15 ·17 June 2015 ·consulta-vinculante Medium impact
Tax

Agricultural activity contribution may qualify for LIS special regime

An farmer asks whether contributing his agricultural estate to an entity may apply to the LIS special regime. The DGT states that such contribution could qualify if it establishes an autonomous economic unit and has valid economic reasons.

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2015-06-17PublishedPublished 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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