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V1222-15 ·17 April 2015 ·consulta-vinculante Medium impact
Tax

A non-monetary contribution may be eligible under special regime if valid economic reasons exist

Four brothers ask whether contributing shares from their companies to a new holding company can qualify under the LIS special regime. The DGT states that if participation and ownership requirements are met, the transaction is valid if it serves economic purposes such as generational succession planning.

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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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