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V1854-20 ·9 June 2020 ·consulta-vinculante Medium impact
FISCAL

Non-cash contributions may be eligible under LIS special regime

A natural person enquires whether contributions of shares from a company to a new entity may qualify for the LIS special regime. The DGT states that this is possible if participation and ownership requirements are met and the transaction has valid economic motives.

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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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