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V1469-16 ·7 April 2016 ·consulta-vinculante Medium impact
Tax

Non-cash contributions may qualify under special regime if 5% ownership and valid economic reasons are met

The query asks whether non-cash contributions can benefit from the LIS special regime. The DGT confirms that the 5% ownership requirement in the recipient entity's own funds is satisfied whether it is achieved before or after the contribution.

In 6 key points

How it affects those involved

Entities may qualify for the special non-cash contribution regime if they hold at least 5% ownership in the recipient entity's own funds and have valid economic grounds.

Lifecycle

2016-04-07PublishedPublished 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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