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V2098-19 ·9 August 2019 ·consulta-vinculante Medium impact
FISCAL

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

Individuals inquire whether contributions of shares from 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 as the primary motive are satisfied.

In 6 key points

How it affects those involved

Companies considering share contributions to Spanish entities may benefit from the LIS special regime under specific conditions, reducing tax implications if eligibility criteria 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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