Skip to content
V2057-19 ·7 August 2019 ·consulta-vinculante Medium impact
Tax

Non-monetary contributions may apply if participation and economic reasons are met

Two natural persons inquire whether transferring their shares to a new entity meets the requirements of Article 87 of the LIS. The DGT states that if participation percentages and uninterrupted ownership are met, the transaction may qualify under the special regime, provided valid economic reasons exist.

In 6 key points

Lifecycle

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

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact