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V0802-24 ·18 April 2024 ·consulta-vinculante Medium impact
Tax

Requirements for claiming special tax neutrality in social share contributions

A physical person asks whether contributing their shares in a Spanish entity to a new company may qualify for the LIS special regime. The DGT states this is possible if participation, duration and entity nature requirements are met, provided it is not for tax fraud or evasion.

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2024-04-18PublishedPublished 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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