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V0384-20 ·19 February 2020 ·consulta-vinculante Medium impact
Tax

Non-cash contributions require at least 5% shareholders' equity

The DGT determines that entity X does not qualify for the special regime as individual contributors do not meet the 5% threshold, whereas entity Y may qualify if participation and valid economic reasons are met.

In 6 key points

How it affects those involved

The requirement of at least 5% shareholder equity for non-cash contributions affects the eligibility of new holding companies for the special regime under the LIS.

Lifecycle

2020-02-19PublishedPublished 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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