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V2429-23 ·7 September 2023 ·consulta-vinculante Medium impact
Tax

Requirements for the application of the tax neutrality regime in non-monetary contributions and exchange of securities

A taxpayer asks whether contributions of shares in several entities to a new company and subsequent share exchanges may qualify for the LIS special regime. The DGT states this is possible if minimum participation, uninterrupted ownership, and no primary fiscal advantage are met.

In 6 key points

How it affects those involved

Contributions and share exchanges may qualify for the LIS special regime under specific conditions.

Lifecycle

2023-09-07PublishedPublished 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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