Skip to content
V1943-17 ·19 July 2017 ·consulta-vinculante Medium impact
FISCAL

Non-cash contributions may be eligible under special regime if activity and economic motives are met

A natural person enquires whether contributing their business assets (livestock, agriculture and forestry) to a company may qualify for the special LIS regime. The DGT states that, based on the facts, the requirements of activity branch and valid economic motives are satisfied.

In 6 key points

Lifecycle

2017-07-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The fiscal team reviews your specific situation.

Talk to the fiscal team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact