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V2165-16 ·19 May 2016 ·consulta-vinculante Medium impact
Tax

Requirements for applying the LIS special regime to activity branch contributions

A taxpayer queries whether contributing their property leasing activity to a company may qualify for the LIS special regime. The DGT states that this is possible if the contributed block constitutes an activity branch and the transaction does not primarily aim at tax fraud or fiscal advantage.

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2016-05-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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