Skip to content
V0992-18 ·17 April 2018 ·consulta-vinculante Medium impact
Tax

Non-monetary contributions may qualify under LIS special regime

A taxpayer asks whether contributions of shares from several companies to a new entity may qualify for the LIS special regime. The DGT responds that this is possible if minimum shareholding percentages are met, uninterrupted ownership is established, and valid economic motives exist.

In 6 key points

Lifecycle

2018-04-17PublishedPublished 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