Skip to content
V2139-22 ·11 October 2022 ·consulta-vinculante Medium impact
Tax

Non-monetary contributions may be eligible under special regime if LIS requirements and valid economic reasons are met

The consultant asks whether a 50% share transfer to another Spanish resident entity may qualify for the special regime. The DGT states that this is possible if participation and uninterrupted ownership requirements are met, provided the transaction is not primarily aimed at obtaining fiscal advantages.

In 6 key points

Lifecycle

2022-10-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact