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V0847-18 ·26 March 2018 ·consulta-vinculante Medium impact
Tax

Non-monetary contributions may apply under special regime if conditions met

A couple asks whether contributions of their holdings in a holding company to a new entity may qualify for the special regime under LIS. The DGT states that such a regime applies if participation and uninterrupted ownership thresholds are met and 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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