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V0540-18 ·26 February 2018 ·consulta-vinculante Medium impact
Tax

Non-cash contributions may apply under special regime if ownership and participation criteria are met

The consultant asks whether the contribution of shares from one entity to another may qualify for the special LIS regime. The DGT states that such a contribution may apply if the requirements of uninterrupted ownership for one year and a minimum participation of 5% are met, provided there are valid economic reasons.

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2018-02-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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