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V0915-23 ·19 April 2023 ·consulta-vinculante Medium impact
FISCAL

Non-monetary contributions may apply under special regime if participation, ownership and economic motivation criteria are met

A natural person enquires whether contributions of their holdings in a holding company to another family holding company may qualify for the special LIS regime. The DGT states that this is possible provided the percentage of participation, uninterrupted ownership and absence of purely fiscal motives are satisfied.

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2023-04-19PublishedPublished 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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