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V2456-19 ·16 September 2019 ·consulta-vinculante Medium impact
Tax

Contribution of an activity branch may qualify for special regime

A taxpayer asks whether the contribution of their passenger transport activity to a company may apply to the LIS special regime. The DGT states that this is possible if the capital block constitutes an activity branch and is carried out for valid economic reasons.

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2019-09-16PublishedPublished 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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