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V2074-19 ·8 August 2019 ·consulta-vinculante Medium impact
Tax

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

A natural person enquires whether transferring their shares in a company to a new entity may qualify for the special LIS regime. The DGT states that this is possible if the percentage of ownership and uninterrupted holding requirements are met, and if the transaction has valid economic purposes.

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2019-08-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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