Skip to content
V0015-20 ·9 January 2020 ·consulta-vinculante Medium impact
Tax

Requirements for non-cash contributions and share exchange under special LIS regime

A taxpayer asks whether contributing their shares in two entities to a new holding company may qualify for the special LIS regime. The DGT states that this is possible provided the percentage ownership, uninterrupted ownership, and valid economic motives are met.

In 6 key points

How it affects those involved

Contributors may benefit from the special LIS regime under specific conditions.

Lifecycle

2020-01-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact