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V2106-19 ·9 August 2019 ·consulta-vinculante Medium impact
FISCAL

Non-cash contributions require the contributing entity not to primarily engage in asset management

A natural person enquires whether contributions of shares from two separate entities to their company X1 may qualify for the special regime under LIS. The DGT states that the contribution from entity X2 may qualify if the conditions are met, whereas the contribution from entity X3 does not, as its main activity is asset management.

In 6 key points

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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