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V1667-20 ·28 May 2020 ·consulta-vinculante Medium impact
FISCAL

Non-monetary contributions may apply under special regime if participation and ownership criteria are met

A natural person enquires whether contributions of shares from several companies to a Spanish resident company may qualify for the special LIS regime. The DGT states that this is possible if the requirements of shareholding percentage, uninterrupted ownership and valid economic motives are satisfied.

In 6 key points

How it affects those involved

Companies may benefit from tax advantages under the special non-monetary contribution regime if specific ownership and economic criteria are fulfilled.

Lifecycle

2020-05-28PublishedPublished 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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