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V2983-14 ·4 November 2014 ·consulta-vinculante Medium impact
Tax

Special IS regime applicable to activity branch contribution and total spin-off

A real estate rental professional asks whether they can contribute their activity to a company and then split it to facilitate generational transition. The DGT responds that the operation may qualify for the special IS regime if it is proven that the contribution constitutes a branch of activity and the spin-off is proportional.

In 6 key points

Lifecycle

2014-11-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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