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V2096-19 ·9 August 2019 ·consulta-vinculante Medium impact
FISCAL

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

Consultants ask whether contributions of shares in two entities to a Spanish resident company may qualify for the LIS special regime. The DGT states this is possible if participation percentages, uninterrupted ownership, and the absence of fraud or tax advantage motives are satisfied.

In 6 key points

How it affects those involved

Companies may benefit from tax advantages under the LIS special regime through non-cash contributions, provided specific conditions are met.

Lifecycle

2019-08-09PublishedPublished 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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