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V0346-16 ·28 January 2016 ·consulta-vinculante Medium impact
Tax

Requirements for claiming the special asset contribution regime under LIS

A natural person asks whether contributing shares from a company to a new holding company can qualify for the special asset contribution regime. The DGT confirms this is possible if residence, minimum shareholding and length of time requirements are met, and the transaction has valid economic motives beyond tax advantages.

In 6 key points

How it affects those involved

The guidance clarifies conditions under which non-cash contributions to a holding company may qualify for the special regime, ensuring compliance with economic and residency criteria.

Lifecycle

2016-01-28PublishedPublished 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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