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V1292-17 ·29 May 2017 ·consulta-vinculante Medium impact
Tax

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

A natural person enquires whether contributing their shares in a company to a new holding company may qualify for the special LIS regime. The DGT responds that this is possible provided the participation percentage requirements are met and the transaction has valid economic motives, not merely for tax advantages.

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2017-05-29PublishedPublished 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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