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V2021-19 ·6 August 2019 ·consulta-vinculante Medium impact
Tax

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

A shareholder asks whether contributions of their shares in a company to a newly established Spanish resident entity may qualify for the special LIS regime. The DGT states that this is possible if the participation thresholds are met and the transaction is based on valid economic grounds, not merely tax advantages.

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2019-08-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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