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V3331-16 ·15 July 2016 ·consulta-vinculante Medium impact
Tax

Requirements for treating a branch activity contribution as LIS special regime

A taxpayer asks whether contributing their real estate leasing branch to a new company qualifies for the special regime. The DGT states that this is possible if the unit economic and valid economic reasons conditions are met.

In 6 key points

Lifecycle

2016-07-15PublishedPublished 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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