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V2013-20 ·18 June 2020 ·consulta-vinculante Medium impact
Tax

Non-monetary contributions may apply under LIS special regime if conditions met

A natural person enquires whether their share contribution to another entity may qualify for the LIS special regime. The DGT states that this is possible if the requirements of ownership and participation are met, and the economic motives cited may be valid.

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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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