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V1736-16 ·20 April 2016 ·consulta-vinculante Medium impact
Tax

Non-monetary contributions may apply under LIS special regime if conditions met

Individuals inquire whether transferring shares from a family holding company to other entities qualifies for the LIS special regime. The DGT confirms it is possible if participation and uninterrupted ownership conditions are met, and if the transaction has valid economic motives rather than solely fiscal ones.

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2016-04-20PublishedPublished 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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