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V0420-16 ·3 February 2016 ·consulta-vinculante Medium impact
Tax

Requirements for claiming the special non-cash contribution regime (arts 87 and 89 LIS)

Some shareholders inquire whether contributions of shares in one entity to another can qualify for the special merger and asset contribution regime. The DGT confirms this is possible provided the requirements relating to shareholding, residence and activity are met, and the transaction has genuine economic motives rather than purely fiscal ones.

In 6 key points

How it affects those involved

Shareholders may qualify for the special non-cash contribution regime if the transaction meets specific criteria on shareholding, residence, activity and economic rationale.

Lifecycle

2016-02-03PublishedPublished 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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