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V2012-20 ·18 June 2020 ·consulta-vinculante Medium impact
FISCAL

Requirements for non-monetary contributions under LIS special regime: minimum shareholding and valid economic reasons

A consultant asks whether social shares from entity B to company A can benefit from the LIS special regime. The DGT states that this is possible if the shareholding percentage and uninterrupted ownership requirements are met, provided the transaction is not primarily aimed at obtaining fiscal advantages.

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2020-06-18PublishedPublished 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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