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V1974-19 ·29 July 2019 ·consulta-vinculante Medium impact
Tax

Non-monetary contributions may qualify under LIS special regime

The consultant asks whether contributions of shares in one entity to another may qualify for the LIS special regime and whether valid economic grounds exist. The DGT states that the regime applies if participation and ownership requirements are met, and that the alleged economic reasons may be valid if the facts are substantiated.

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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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