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V0567-15 ·12 February 2015 ·consulta-vinculante Medium impact
Tax

Contribution of non-monetary shares to a community of property may qualify for LIS special regime

The DGT confirms that the contribution of shares from a civil society to another society may benefit from the LIS special regime, provided the requirements of participation and economic activity are met, and that the stated economic motives are valid.

In 6 key points

Lifecycle

2015-02-12PublishedPublished 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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