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V2059-19 ·7 August 2019 ·consulta-vinculante Medium impact
Tax

Non-cash contributions may be subject to special regime if participation and economic motives are met

The consultant asks whether non-cash contributions of physical persons' shares to resident companies may qualify for the LIS special regime. The DGT states that this is possible if participation thresholds are met and the contribution is not made solely for tax advantages.

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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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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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