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V0344-16 ·28 January 2016 ·consulta-vinculante Medium impact
Tax

Asset contributions under special regime possible if LIS requirements and valid economic reasons met

A natural person asks whether transferring shares from a company to a new holding company can qualify for the special asset contribution regime. The DGT confirms this is possible if the beneficiary is resident in Spain, participation and ownership requirements are met, and the transaction is based on valid economic grounds, not merely tax advantages.

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2016-01-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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