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V1040-15 ·6 April 2015 ·consulta-vinculante Medium impact
Tax

Contribution of community property shares to a family company may qualify for LIS special regime

Family members inquire whether contributions of real estate (community and gainful property) to a family company can apply the LIS special contribution regime. The DGT confirms this is possible provided the LIS requirements are met and the stated economic motives are valid.

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2015-04-06PublishedPublished 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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