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V1241-20 ·5 May 2020 ·consulta-vinculante Medium impact
FISCAL

Non-monetary contributions may qualify under LIS special regime

The consultant asks whether contributions of their shares in a company to a newly established Spanish resident entity may qualify for the LIS special regime. The DGT states that this is possible if more than 5% of shareholders' equity is contributed, uninterrupted ownership requirements are met, and valid economic motives are present.

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2020-05-05PublishedPublished 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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