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V2259-22 ·27 October 2022 ·consulta-vinculante Medium impact
Tax

Requirements for eligibility for the special regime for the contribution of a branch of activity (LIS)

The DGT states that if formal requirements are met and the operation has valid economic motives, the special regime may apply.

In 6 key points

How it affects those involved

The contribution of a non-monetary activity branch may qualify for a special regime under certain conditions.

Lifecycle

2022-10-27PublishedPublished 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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