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V1242-20 ·5 May 2020 ·consulta-vinculante Medium impact
FISCAL

Non-cash contributions may be eligible under special regime if participation and economic motives are met

The consultant asks whether contributions of shares from two companies to a new entity may qualify for the special LIS regime. The DGT states that this is possible if the required shareholding percentages are met and if the transaction has valid economic motives, not merely fiscal ones.

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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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