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V0843-18 ·26 March 2018 ·consulta-vinculante Medium impact
Tax

Non-cash contributions may qualify under LIS special regime

A taxpayer asks whether a 25% shareholding in a company may be eligible for the LIS special regime. The DGT states that this is possible if minimum participation, entity residency, and uninterrupted ownership for one year are met, provided valid economic motives exist.

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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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