Skip to content
V2088-19 ·8 August 2019 ·consulta-vinculante Medium impact
Tax

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

A family group asks whether transferring shares from a company to a new holding company qualifies under the LIS special regime. The DGT states that this is possible if participation percentages and uninterrupted ownership are met, and the transaction has valid economic purposes.

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