Skip to content
V1531-20 ·21 May 2020 ·consulta-vinculante Medium impact
Tax

Requirements for the special non-cash contribution regime (Art. 87 LIS)

A natural person enquires whether contributing their holdings in a holding company to another company meets the conditions for the special regime. The DGT states that the regime applies if participation and ownership criteria are met, provided the transaction has valid economic motives and is not for tax fraud or evasion.

In 6 key points

Lifecycle

2020-05-21PublishedPublished 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