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V0973-17 ·19 April 2017 ·consulta-vinculante Medium impact
Tax

Non-cash contributions may qualify for LIS special regime if accounting and economic grounds are met

A taxpayer inquires whether non-monetary assets from their rental activity can use the LIS special regime. The DGT states this is possible if commercial accounting rules are followed, a minimum shareholding is maintained, and valid economic reasons exist.

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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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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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