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V0839-18 ·26 March 2018 ·consulta-vinculante Medium impact
Tax

Non-cash contributions may be treated under special regime if LIS requirements are met

A Spanish resident shareholder asks whether contributions of shares from two companies to a third may qualify under the special regime. The DGT states this is possible if participation, duration and absence of purely fiscal motives are satisfied.

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2018-03-26PublishedPublished 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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