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V1405-17 ·5 June 2017 ·consulta-vinculante Medium impact
FISCAL

Requirements for non-cash contributions under IRPF special regime

A taxpayer asks whether contributions of their business assets to an entity may qualify for the LIS special regime. The DGT states that this is possible if participation and accounting requirements are met and the transaction has valid economic motives.

In 6 key points

Lifecycle

2017-06-05PublishedPublished 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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