Skip to content
V0970-17 ·19 April 2017 ·consulta-vinculante Medium impact
Tax

Non-cash contributions may apply under special regime if participation and economic motives are met

The consultant asks whether contributions of shares from two entities to a new parent company may qualify for the special LIS regime. The DGT responds that this is possible provided the percentage participation, uninterrupted ownership, and valid economic motives are met.

In 6 key points

Lifecycle

2017-04-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact