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V1852-20 ·9 June 2020 ·consulta-vinculante Medium impact
FISCAL

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

A natural person enquires whether the contribution of shares to establish a new company may qualify for the LIS special regime and whether valid economic grounds exist. The DGT states that this is possible if participation and ownership requirements are met, and that the alleged economic grounds could be valid depending on the facts.

In 6 key points

How it affects those involved

The regime allows non-monetary contributions to qualify under specific conditions, providing flexibility in company formation.

Lifecycle

2020-06-09PublishedPublished 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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