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V0971-17 ·19 April 2017 ·consulta-vinculante Medium impact
Tax

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

Shareholders inquire whether their contributions to new holding companies can qualify for the LIS special regime. The DGT confirms this is possible if participation percentage, uninterrupted ownership, and valid economic motives are satisfied.

In 6 key points

How it affects those involved

Shareholders may benefit from the special non-cash contribution regime under the LIS if specific conditions are met.

Lifecycle

2017-04-19PublishedPublished 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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