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V2097-16 ·13 May 2016 ·consulta-vinculante Medium impact
Tax

Renting business arm contribution may qualify for LIS special regime

A natural person enquires whether contribution of their real estate rental business activity may use the LIS special regime. The DGT states this is possible if the asset constitutes an autonomous economic unit and the transaction has valid economic motives beyond tax advantages.

In 6 key points

How it affects those involved

Business owners may benefit from the LIS special regime if their rental activity forms an autonomous economic unit with valid economic reasons.

Lifecycle

2016-05-13PublishedPublished 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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