Skip to content
V2020-19 ·6 August 2019 ·consulta-vinculante Medium impact
Tax

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

A natural person asks whether transferring their shares in a company to a newly established Spanish resident entity qualifies for the special regime. The DGT states that this is possible if participation and ownership requirements are met, provided the transaction is not primarily aimed at obtaining tax benefits.

In 6 key points

Lifecycle

2019-08-06PublishedPublished 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