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V1395-20 ·13 May 2020 ·consulta-vinculante Medium impact
Tax

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

Individuals inquire whether transferring shares from two companies to a holding company qualifies for the LIS special regime. The DGT states that this is possible if minimum participation requirements are met and the transaction has valid economic motives, not merely tax advantages.

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2020-05-13PublishedPublished 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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