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V1811-20 ·8 June 2020 ·consulta-vinculante Medium impact
Tax

Non-monetary contributions may apply under LIS special regime if requirements and economic motives are met

Three brothers ask whether transferring their shares in a management company to other Spanish resident companies may qualify for the LIS special regime. The DGT states that this is possible if the shareholding and ownership requirements are met and the transfer has genuine economic motives rather than purely fiscal ones.

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2020-06-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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