Skip to content
Back to index
V4134-16 27 September 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · aportación no dineraria

Special asset contribution regime possible under LIS conditions

A farmer asks whether the contribution of their agricultural farm to a limited liability company may qualify for the LIS special regime and how it would be taxed under VAT and TPO. The DGT states that this is possible if participation and accounting requirements are met, and the operation may be exempt from VAT if it constitutes an autonomous economic unit.

The question raised

Question raised 1) Whether the described operation may benefit from the special tax regime set forth in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax.

Email
Contact