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V1482-15 ·13 May 2015 ·consulta-vinculante Medium impact
Tax

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

A real estate promotion society asked whether contributions of its shares by three families could qualify for the LIS special regime. The DGT responds that this is possible if the required participation percentages are met and the transaction has valid economic motives, not merely tax advantages.

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2015-05-13PublishedPublished 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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