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V2121-20 ·24 June 2020 ·consulta-vinculante Medium impact
Tax

Aportations in property communities may qualify for special LIS regime

A family asks whether their share contribution in a property community engaged in rental activity may qualify for the LIS special regime. The DGT responds that this is possible if the LIS requirements are met and if the properties have been used for economic activity for at least three years.

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2020-06-24PublishedPublished 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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