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V0989-17 ·20 April 2017 ·consulta-vinculante Medium impact
FISCAL

Possibility of applying special non-monetary contribution regime to a insurance portfolio

An insurance agent asks whether they can contribute their insurance portfolio to a new limited company. The DGT states that the special LIS regime may apply if the portfolio relates to an economic activity and legal requirements are met, provided it is not for purely fiscal reasons.

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2017-04-20PublishedPublished 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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