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V2056-19 ·7 August 2019 ·consulta-vinculante Medium impact
Tax

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

The consultant asks whether contributions of shares from several companies to a new Spanish resident entity may qualify for the LIS special regime. The DGT states that this is possible if participation percentages and uninterrupted ownership are met, provided the transaction has valid economic motives and is not for fraud or evasion.

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

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