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V0618-15 ·19 February 2015 ·consulta-vinculante Medium impact
Tax

It is possible to apply the special regime for share contributions if LIS requirements and valid economic motives are met

A taxpayer asks whether contributing their stake in a Spanish resident entity to another company can qualify under the special regime for mergers and contributions. The DGT states that this is possible if participation and residency requirements are met and the transaction has valid economic motives beyond tax advantages.

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2015-02-19PublishedPublished 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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