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V1968-19 ·29 July 2019 ·consulta-vinculante Medium impact
Tax

Non-monetary contributions may apply even if recipient is a patrimonial society

A group of siblings asks whether their shares in a company can be treated under the special LIS regime and whether the patrimonial status of the holding companies prevents this. The DGT responds that the patrimonial status does not prevent application and that economic justifications may be valid.

In 6 key points

How it affects those involved

The patrimonial status of holding companies does not bar the application of the special non-monetary contribution regime under LIS, provided valid economic justifications are given.

Lifecycle

2019-07-29PublishedPublished 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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