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V0948-18 ·11 April 2018 ·consulta-vinculante Medium impact
FISCAL

Requirements for the special non-cash contribution regime (arts 87 and 89.2 LIS)

The consultant asks whether contributions of shareholdings to a newly established Spanish resident company can benefit from the special LIS regime if the purpose is economic. The DGT states that the regime applies if participation and uninterrupted ownership conditions are met, and considers valid motives such as pension planning and family succession.

In 6 key points

How it affects those involved

The regime allows non-cash contributions to qualify under specific conditions, including uninterrupted ownership and valid non-economic motives like family succession or pension planning.

Lifecycle

2018-04-11PublishedPublished 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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