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V3687-20 ·30 December 2020 ·consulta-vinculante Medium impact
Tax

Requirements for claiming special contribution regime under activity branch

A taxpayer asks whether contributing their real estate leasing activity to a new company qualifies for the special reorganisation regime. The DGT states that this is possible if the assets constitute an activity branch and there are valid economic reasons.

In 6 key points

Lifecycle

2020-12-30PublishedPublished 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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