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V2292-20 ·6 July 2020 ·consulta-vinculante Medium impact
Tax

Contribution of a share from a community of property may qualify for LIS special regime under certain conditions

The DGT confirms that contributions of shares from a community of property to a company may qualify for the special non-monetary contribution regime, provided certain conditions are met, including compliance with commercial accounting requirements under the Commercial Code.

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2020-07-06PublishedPublished 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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