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V2554-22 ·15 December 2022 ·consulta-vinculante Medium impact
Tax

Requirements for applying the special regime to the contribution of an activity branch by individuals

A taxpayer asks whether the contribution of their coffee bar and retail activities to a company can qualify for the LIS special regime. The DGT states that this is possible if the capital forms an autonomous economic unit, accounts are kept in accordance with the Commercial Code, and valid economic reasons exist.

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2022-12-15PublishedPublished 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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