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V2089-19 ·8 August 2019 ·consulta-vinculante Medium impact
FISCAL

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

Contributors inquire whether transferring their shares to a new holding company qualifies for the LIS special regime and whether valid economic justifications exist. The DGT confirms that participation and ownership requirements are met, but the validity of economic justifications depends on actual facts.

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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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