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V1228-18 ·10 May 2018 ·consulta-vinculante Medium impact
Tax

Non-cash contributions may apply under special regime if LIS requirements are met

Four brothers ask whether transferring their shares to individual new holding companies qualifies for the special non-cash contribution regime. The DGT confirms this is possible if participation and ownership requirements are satisfied and the transaction has valid economic motives.

In 6 key points

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2018-05-10PublishedPublished 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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