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V3936-15 ·9 December 2015 ·consulta-vinculante Medium impact
Tax

Property contribution could qualify for LIS special regime

A natural person asks whether contributing real estate and management assets to a company may allow use of the LIS special regime. The DGT states that if it constitutes a business activity and accounts are kept under the Commercial Code, such regime may apply.

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2015-12-09PublishedPublished 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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