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V1853-20 ·9 June 2020 ·consulta-vinculante Medium impact
Tax

Requirements for applying the special non-cash contribution regime under LIS

A natural person asks whether transferring shares between entities can qualify for the special LIS regime. The DGT states that this is possible if the participation and ownership requirements are met, and if the transaction has valid economic motives rather than merely tax advantages.

In 6 key points

How it affects those involved

The clarification provides guidance on when non-cash contributions between entities may qualify for the special LIS regime, ensuring compliance with economic substance requirements.

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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