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V0319-21 ·22 February 2021 ·consulta-vinculante Medium impact
Tax

Requirements for the application of the special regime for non-monetary contributions and demergers

The DGT confirms that such arrangements may qualify for the LIS special regime if participation, uninterrupted ownership, a separately organised business activity, and valid economic motives are met.

In 6 key points

How it affects those involved

Companies may benefit from the LIS special regime under specific conditions involving shareholder contributions and share splitting.

Lifecycle

2021-02-22PublishedPublished 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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