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V2892-17 ·13 November 2017 ·consulta-vinculante Medium impact
Tax

Requirements for treating a branch of activity as a non-cash contribution under the LIS special regime

A taxpayer asks whether the non-monetary contribution of their property rental and sales activity to a company can benefit from the special regime for asset contributions. The DGT states that this is possible if the patrimony constitutes an autonomous economic unit and the legal and economic requirements are met.

In 6 key points

How it affects those involved

Contributors may benefit from the special regime for non-cash contributions if their activity forms an autonomous economic unit and meets legal and economic criteria.

Lifecycle

2017-11-13PublishedPublished 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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