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V2596-22 21 December 2022 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · rama de actividad

Contribution of an activity branch to a company may qualify for special IS regime if valid economic reasons exist

A taxpayer enquires about transferring their property rental activity to a company and subsequently donating it to their children. The DGT examines the application of the special IS regime, taxation under IRPF, VAT and other taxes.

The question raised

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