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V1085-22 ·17 May 2022 ·consulta-vinculante Medium impact
Tax

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

The DGT confirms that each contribution of a share from a community of goods constitutes a non-monetary contribution and may apply the LIS special regime if the requirements are met.

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2022-05-17PublishedPublished 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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