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V2073-19 ·8 August 2019 ·consulta-vinculante Medium impact
FISCAL

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

A family group asks whether transferring shares in a company to their children's businesses can qualify for the LIS special regime. The DGT states that this is possible if a minimum 5% ownership threshold is met and the transaction has valid economic motives.

In 6 key points

How it affects those involved

Families may transfer shares to children's businesses under the special non-monetary contribution regime if ownership and economic justification criteria are satisfied.

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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