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V2252-19 ·20 August 2019 ·consulta-vinculante Medium impact
FISCAL

Non-monetary contributions may be eligible under special regime if participation and economic motives are met

The DGT confirms that contributions of shares from several entities to a Spanish resident company may qualify for the special LIS regime, provided participation percentages and uninterrupted ownership are met, and the transaction is not primarily aimed at fraud or tax avoidance.

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2019-08-20PublishedPublished 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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