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V2359-20 ·10 July 2020 ·consulta-vinculante Medium impact
Tax

Asset contributions may qualify for LIS special regime if legal and economic conditions are met

The DGT confirms that share contributions may apply for the special corporate reorganisation regime if residency and minimum shareholding requirements are met, and if the transaction does not primarily aim at fraud or tax advantage.

In 6 key points

Lifecycle

2020-07-10PublishedPublished 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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