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V1845-15 ·11 June 2015 ·consulta-vinculante Medium impact
Tax

Non-monetary contributions may be eligible under special regime if legal requirements and valid economic reasons are met

Two individuals inquire whether their contributions of shares in a Spanish company to new entities may qualify for the LIS special regime and whether their economic justifications are valid. The DGT responds that the operation may qualify under the special regime if residency, minimum shareholding and uninterrupted ownership conditions are met, provided that valid economic reasons exist.

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2015-06-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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