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V2792-17 ·30 October 2017 ·consulta-vinculante Medium impact
Tax

To qualify for the special contribution regime, a business activity branch must be declared and economic justification must exist

A taxpayer asks whether their property leasing business can benefit from the LIS special regime. The DGT states that a separate economic unit must be declared and the operation must not primarily aim at tax advantage.

In 6 key points

Lifecycle

2017-10-30PublishedPublished 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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