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V0615-18 ·7 March 2018 ·consulta-vinculante Medium impact
FISCAL

Non-monetary contributions may apply under LIS special regime if conditions met

A single shareholder asks whether contributing shares from entity B to company A can qualify for the LIS special regime. The DGT states this is possible if participation and ownership requirements are met and valid economic reasons exist.

In 6 key points

Lifecycle

2018-03-07PublishedPublished 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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