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V2062-19 ·7 August 2019 ·consulta-vinculante Medium impact
Tax

Non-monetary contributions may apply under special regime if participation and economic motives are met

Four natural persons inquire whether their shareholdings in a company can be treated under the LIS special regime when transferred to patrimonial entities. The DGT states that this is possible if the participation percentages are met and the transaction has valid economic motives beyond 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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