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V2515-20 ·23 July 2020 ·consulta-vinculante Medium impact
Tax

Cannot apply special merger regime if immovable assets not previously used in economic activity

A community of property asks whether the contribution of its property rental activity to a company can benefit from the LIS special regime. The DGT determines that, as the three-year period of prior economic use has not elapsed, the regime cannot be applied.

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2020-07-23PublishedPublished 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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