Skip to content
V1132-18 ·30 April 2018 ·consulta-vinculante Medium impact
Tax

Requirements for non-cash contributions under LIS special regime: minimum shareholding and economic motives

A couple asks whether transferring shares in several companies to a new holding company qualifies for the LIS special regime. The DGT confirms it applies to entities A, B and D as long as the minimum shareholding is maintained, but not to entity C, which fails to meet the individual 5% threshold under community property rules.

In 6 key points

Lifecycle

2018-04-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact