Skip to content
V2017-19 ·1 August 2019 ·consulta-vinculante Medium impact
Tax

Non-cash contributions may apply under special regime if participation and economic motives are met

A consultant asks whether contributions of shares from an entity to new holding companies may qualify for the LIS special regime. The DGT states that this is possible if the percentage of ownership and uninterrupted holding are met, provided the transaction has valid economic motives and is not solely for tax advantages.

In 6 key points

Lifecycle

2019-08-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact