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V0886-24 ·23 April 2024 ·consulta-vinculante Medium impact
Tax

Transient regime of LIS applies only to holdings >20M€ not reaching 5%

The consultant asks whether investors who before 2021 met both the percentage (5%) and value (>20M€) thresholds can benefit from the transitional regime if their shareholding later falls below 5%. The DGT responds that no, as the transitional provision only protects those who did not reach the shareholding threshold.

In 6 key points

Lifecycle

2024-04-23PublishedPublished 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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