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V0767-23 ·30 March 2023 ·consulta-vinculante Medium impact
Tax

Non-cash contributions may apply under special regime if participation and ownership criteria are met

A family group asks whether transferring shares from a company to a new entity for investment centralisation can qualify under the LIS special regime. The DGT states this is possible if participation and uninterrupted ownership thresholds are met, provided it is not for tax fraud or evasion.

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2023-03-30PublishedPublished 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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