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V2111-16 ·17 May 2016 ·consulta-vinculante Medium impact
Tax

Requirements for non-cash immovable contributions from a civil society to a commercial company to qualify for LIS special regime

A taxpayer asks whether a non-cash immovable contribution from a civil society to a commercial company can apply to the LIS special regime. The DGT states that this is possible if participation, economic activity alignment, and valid economic motives are met.

In 6 key points

How it affects those involved

Contributions of immovable property from civil societies to commercial companies may qualify for the LIS special regime under specific conditions.

Lifecycle

2016-05-17PublishedPublished 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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