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V2255-20 ·2 July 2020 ·consulta-vinculante Medium impact
FISCAL

Non-cash contributions may qualify under LIS special regime

Consultants ask whether contributions of their stakes in an entity to a new holding company may qualify under the LIS special regime. The DGT states that this is possible if participation percentage, uninterrupted ownership and valid economic motives are met.

In 6 key points

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2020-07-02PublishedPublished 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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