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V4759-16 ·10 November 2016 ·consulta-vinculante Medium impact
Tax

Contribution of a business line may qualify for special regime

A law firm queries whether the contribution of its business line may apply to the LIS special regime. The DGT states that the operation may meet the requirements if the transferred assets enable autonomous operation and valid economic reasons.

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2016-11-10PublishedPublished 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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