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V0701-16 ·22 February 2016 ·consulta-vinculante Medium impact
Tax

Non-cash contributions may apply under special regime if participation and economic motives are met

The DGT confirms that contributions of shares from two companies to a new Spanish resident holding company may qualify under the LIS special regime, provided the participation percentage, uninterrupted ownership and valid economic motives are satisfied.

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2016-02-22PublishedPublished 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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