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V2053-19 ·7 August 2019 ·consulta-vinculante Medium impact
FISCAL

Special IS regime applicable to share contributions if participation and economic motives are met

A natural person asks whether contributions of shares in a holding company to a new company (NEWCO) may qualify for the special IS regime. The DGT states that this is possible if the percentage of ownership requirements are met and the transaction is based on valid economic grounds, not merely tax advantages.

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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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