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V2078-19 ·8 August 2019 ·consulta-vinculante Medium impact
Tax

Non-monetary contributions may apply under special LIS regime if conditions met

A taxpayer asks whether a 31.65% stake contribution to a company can qualify for the special LIS regime. The DGT states that this is possible if the percentage ownership, uninterrupted holding, and valid economic motives are satisfied.

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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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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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