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V1701-20 ·29 May 2020 ·consulta-vinculante Medium impact
Tax

Contributions of shares may qualify for special IS regime if ownership and economic motives are met

Individuals inquire whether share contributions to a company can use the special IS regime and if their economic motives are valid. The DGT states that minimum ownership and holding requirements can be met, and the alleged motives may be valid depending on the facts.

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2020-05-29PublishedPublished 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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