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V1607-20 ·26 May 2020 ·consulta-vinculante Medium impact
Tax

Non-cash contributions may be subject to special regime if LIS requirements are met

The query asks whether social shares transferred from entity B to entity A, resident in Spain, can qualify for the special restructuring regime. The DGT states that this is possible if participation and uninterrupted ownership conditions are met, and if the transaction has valid economic motives.

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2020-05-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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