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V2108-19 ·12 August 2019 ·consulta-vinculante Medium impact
FISCAL

Non-cash contributions may be subject to special regime if residency, 5% shareholding and valid economic reasons are met

A listed company asks whether its asset contribution can benefit from the LIS special regime. The DGT states that this is possible provided the recipient entity meets residency requirements, holds at least a 5% shareholding, and has valid economic grounds.

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Lifecycle

2019-08-12PublishedPublished 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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