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V2091-20 ·23 June 2020 ·consulta-vinculante Medium impact
Tax

Exchange regime for non-monetary contributions possible if conditions met

The DGT confirms that non-monetary contributions to shareholdings may qualify for the LIS special regime provided voting rights, shareholding percentages, and uninterrupted ownership are met, and genuine economic motives exist.

In 6 key points

How it affects those involved

Companies considering non-monetary contributions to shareholdings may now apply for the LIS special regime if legal requirements are satisfied.

Lifecycle

2020-06-23PublishedPublished 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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