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V0996-15 ·27 March 2015 ·consulta-vinculante Medium impact
Tax

Can special asset contribution regime apply under LIS if economic justifications exist?

A taxpayer asks whether contributions of shares in various companies to a parent entity may qualify for the LIS special regime and whether economic justifications are valid. The DGT states that application depends on whether the transaction is a share swap or a non-cash contribution, and whether participation and activity requirements are met.

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2015-03-27PublishedPublished 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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