Skip to content
V0121-15 ·16 January 2015 ·consulta-vinculante Medium impact
Tax

Aportaciones no dinerarias eligible under LIS if requirements met and valid economic reasons exist

Brothers ask whether a restructure via social shares can qualify under LIS and if family organisation and operational efficiency constitute valid economic grounds. DGT confirms that, provided participation and residency requirements are met, the transaction is eligible and family organisation and operational efficiency are considered valid economic motives.

In 6 key points

Lifecycle

2015-01-16PublishedPublished 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