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V2570-17 ·10 October 2017 ·consulta-vinculante Medium impact
Tax

Requirements for applying the special contribution regime for activity branches

A private individual enquires whether the contribution of their real estate leasing activity to a company may qualify for the special regime under the LIS. The DGT responds that this is possible if the assets constitute an activity branch with its own organisation and are carried out for valid economic reasons.

In 6 key points

How it affects those involved

The response clarifies conditions under which real estate leasing activities can be treated as a separate activity branch for tax purposes under the special contribution regime.

Lifecycle

2017-10-10PublishedPublished 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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