Skip to content
V0345-16 ·28 January 2016 ·consulta-vinculante Medium impact
Tax

Requirements for qualifying for the special regime of non-cash contributions under LIS

A natural person asks whether contributing shares from a company to a new holding company qualifies for the special regime of non-cash contributions. The DGT responds that it is possible if the beneficiary entity is resident in Spain, participation and ownership requirements are met, and the transaction is based on valid economic reasons rather than solely tax advantages.

In 6 key points

Lifecycle

2016-01-28PublishedPublished 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