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V1097-16 ·18 March 2016 ·consulta-vinculante Medium impact
Tax

Special non-cash contribution regime applicable if LIS requirements met

A Spanish resident under the Beckham regime enquires whether the special non-cash contribution regime applies. The DGT states it is possible provided the requirements of participation, ownership and absence of purely fiscal motives are met.

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Lifecycle

2016-03-18PublishedPublished 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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