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V2329-22 ·8 November 2022 ·consulta-vinculante Medium impact
Tax

The special regime for non-monetary contributions may be applied if the requirements regarding shareholding and economic motives are met

A taxpayer inquires whether the contribution of shares from entity B to entity A, a resident in Spain, may qualify for the special regime under the Corporate Income Tax Act (LIS). The DGT indicates that this is possible provided that the shareholding percentages are met and the primary purpose is not to obtain a tax advantage.

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2022-11-08PublishedPublished 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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