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V1798-20 ·5 June 2020 ·consulta-vinculante Medium impact
Tax

Shareholding contributions may qualify for LIS special regime if conditions and valid economic motives are met

A taxpayer asks whether a 33.33% shareholding contribution from company B to company A, resident in Spain, can apply for the LIS special regime. The DGT states that technical requirements may be met, but the validity of economic motives will depend on specific facts and whether the subsequent capital donation to children is primarily aimed at obtaining a tax advantage.

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2020-06-05PublishedPublished 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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