Skip to content
V2071-19 ·8 August 2019 ·consulta-vinculante Medium impact
Tax

Requirements for applying the special non-cash contribution regime

A natural person enquires whether contributions of shares from two companies to a new entity may qualify for the special LIS regime. The DGT states that this is possible if the percentage ownership and continuous holding requirements are met, and if valid economic motives exist.

In 6 key points

Lifecycle

2019-08-08PublishedPublished 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