Skip to content
V1464-23 ·29 May 2023 ·consulta-vinculante Medium impact
Tax

Non-monetary contributions may apply under LIS special regime

A family group asks whether transferring full and bare ownership of shareholdings to new holding companies qualifies for the LIS special regime. The DGT states this is possible provided participation, uninterrupted possession, and no primary fiscal advantage are met.

In 6 key points

Lifecycle

2023-05-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact