Skip to content
V2374-14 ·10 September 2014 ·consulta-vinculante Medium impact
Tax

Special regime for non-monetary contributions applicable if TRLIS requirements are met

An individual has enquired whether the contribution of shares from three operating companies to a Spanish-resident holding company can qualify for the special regime. The DGT indicates that if the requirements regarding shareholding and residence are met, and the transaction is supported by valid economic reasons, the special regime is applicable.

In 6 key points

Lifecycle

2014-09-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact