Skip to content
V1694-23 ·13 June 2023 ·consulta-vinculante Medium impact
Tax

Non-cash contributions may be eligible under special regime if conditions met

The consultant asks whether contributions of shares from several entities to society X may qualify for the special LIS regime. The DGT states that this is possible if the percentage of ownership, uninterrupted possession, and nature of the receiving entity are met, provided it is not for tax fraud or evasion.

In 6 key points

Lifecycle

2023-06-13PublishedPublished 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