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V1122-20 ·28 April 2020 ·consulta-vinculante Medium impact
FISCAL

Requirements for applying the special non-cash contribution regime (LIS)

Individuals inquire whether contributions of their shares in a company to two individual holding companies may qualify under the special merger and split regime. The DGT states that this is possible if participation and ownership requirements are met, and if the transaction has valid economic motives and not merely fiscal ones.

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2020-04-28PublishedPublished 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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