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V0900-18 ·9 April 2018 ·consulta-vinculante Medium impact
Tax

Asset contribution may qualify under special regime if participation and economic motives are met

Society A asks whether the contribution of an immovable to Society B may benefit from the special LIS regime. The DGT states that the operation is eligible if the minimum 5% participation threshold is met and valid economic motives exist.

In 6 key points

Lifecycle

2018-04-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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