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V2046-19 ·7 August 2019 ·consulta-vinculante Medium impact
Tax

Share contribution to a society may qualify for special IS regime if participation and economic motives are met

A natural person enquires whether a 25% share contribution to a Spanish resident holding society may apply for the special IS regime and whether valid economic motives exist. The DGT responds that the special regime applies if participation and ownership requirements are met, and that the alleged economic motives could be valid depending on the facts.

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Lifecycle

2019-08-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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