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V1213-15 ·17 April 2015 ·consulta-vinculante Medium impact
Tax

It is possible to apply the special non-cash contribution regime if LIS requirements are met

Two brothers ask whether transferring shares of a company to their respective businesses can qualify for the special non-cash contribution regime. The DGT responds that it applies if participation, residency requirements are met and the transaction has valid economic motives.

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2015-04-17PublishedPublished 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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