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V0765-24 ·16 April 2024 ·consulta-vinculante Medium impact
Tax

Possibility of applying fiscal neutrality to non-cash contributions of venture capital fund shares

A holding company inquired whether non-cash contributions of venture capital fund shares to a manager could qualify for the LIS special regime. The DGT states that this is possible if participation requirements are met and there is no primary objective of fraud or tax advantage.

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2024-04-16PublishedPublished 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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