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V2072-19 ·8 August 2019 ·consulta-vinculante Medium impact
Tax

Requirements for non-monetary contributions under LIS special regime: minimum shareholding and valid economic reasons

The consultant asks whether contributions of shares from an agricultural society to another entity can qualify for the LIS special regime. The DGT states that this is possible if minimum shareholding thresholds are met and the transaction has valid economic reasons beyond tax advantages.

In 6 key points

How it affects those involved

Contributions of shares from agricultural societies to other entities may qualify for the special LIS regime if minimum shareholding levels are met and the transaction has legitimate economic justification beyond tax benefits.

Lifecycle

2019-08-08PublishedPublished 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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