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V0972-17 ·19 April 2017 ·consulta-vinculante Medium impact
Tax

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

A natural person enquires whether the transfer of their shares in a company to another entity may qualify for the special regime under the LIS. The DGT responds that this is possible if the required participation percentages are met and the transaction has valid economic motives, not merely fiscal ones.

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

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