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V1294-17 ·29 May 2017 ·consulta-vinculante Medium impact
Tax

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

The consultant asks whether contributions of shareholdings to a new holding company may qualify for the special LIS regime. The DGT responds that this is possible provided the percentage of participation requirements are met and the transaction has valid economic motives, not merely fiscal ones.

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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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