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V2430-23 ·7 September 2023 ·consulta-vinculante Medium impact
Tax

Requirements for the application of the special regime for contributions of shares and exchange of securities

The DGT confirms that such transactions may qualify under the LIS special regime if minimum participation, uninterrupted ownership and valid economic motives are met.

In 6 key points

How it affects those involved

Contributors may benefit from the LIS special regime under specific conditions involving share contributions and share swaps.

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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