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V2596-22 ·21 December 2022 ·consulta-vinculante Medium impact
Tax

Contribution of an activity branch to a company may qualify for special IS regime if valid economic reasons exist

A taxpayer enquires about transferring their property rental activity to a company and subsequently donating it to their children. The DGT examines the application of the special IS regime, taxation under IRPF, VAT and other taxes.

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2022-12-21PublishedPublished 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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