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V0347-16 ·28 January 2016 ·consulta-vinculante Medium impact
FISCAL

Non-monetary contributions may apply under special regime if legal requirements and valid economic reasons are met

A taxpayer asks whether a share in a company can be contributed to a new entity under the LIS special regime and if the stated economic justifications are valid. The DGT confirms this is possible if participation and ownership requirements are met, and that family reorganisation and asset management motives are considered economically valid.

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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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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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