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V0845-18 ·26 March 2018 ·consulta-vinculante Medium impact
FISCAL

Non-cash contributions may qualify under LIS special regime

A taxpayer asks whether contributions of shares from a company to a new entity may qualify for the LIS special regime. The DGT states that this is possible if the percentage of ownership, length of ownership, and economic justification are met.

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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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