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V2008-15 ·26 June 2015 ·consulta-vinculante Medium impact
Tax

Non-cash contributions may apply under special regime if LIS requirements and valid economic motives are met

The consultant asks whether contributions of shares from several entities to a new holding company can benefit from the special non-cash contribution regime. The DGT responds that it applies if participation and residency requirements are met and if the transaction has valid economic motives beyond tax advantages.

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2015-06-26PublishedPublished 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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