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V3692-20 ·30 December 2020 ·consulta-vinculante Medium impact
Tax

An autonomous's activity branch contribution to a company may qualify for IS special regime

A physical person with a property rental business asks whether contributing their activity to a company allows use of the IS special regime and if valid economic reasons exist. The DGT states that if the patrimony constitutes an autonomous economic unit and valid economic reasons exist, the requirements are met.

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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