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V2294-20 ·6 July 2020 ·consulta-vinculante Medium impact
Tax

Minimum 5% share in own funds required for non-cash contributions

Individuals inquire whether transferring shares from their companies to new entities qualifies for the LIS special regime. The DGT states that only those contributing at least 5% of the recipient entity's own funds and meeting all other legal requirements can apply.

In 6 key points

Lifecycle

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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