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V2928-17 ·15 November 2017 ·consulta-vinculante Medium impact
Tax

Contribution of assets to two companies may qualify as a branch activity

A natural person wishes to contribute their property rental activity to two separate companies (X1 and X2). The DGT examines whether these contributions can be considered a branch activity to apply the special tax regime and whether the economic motives are valid.

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2017-11-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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