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V2031-19 ·6 August 2019 ·consulta-vinculante Medium impact
FISCAL

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

Owners of two companies ask whether transferring their shares to new holding companies qualifies for the LIS special regime. The DGT states that this is possible if participation thresholds are met and the transaction has valid economic reasons, not just 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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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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