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V1096-15 ·9 April 2015 ·consulta-vinculante Medium impact
Tax

A non-cash contribution regime may apply if valid economic reasons exist

Some partners inquire whether transferring their shares to a new holding company qualifies for the LIS special regime. The DGT confirms that the transaction is valid if it meets participation and ownership requirements and has genuine economic purposes, not just tax ones.

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2015-04-09PublishedPublished 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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