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V2439-16 ·6 June 2016 ·consulta-vinculante Medium impact
FISCAL

Non-monetary contributions may apply under special regime if participation and economic motives are met

Contributors inquire whether transferring shares from a holding company to two other companies can qualify under the LIS special regime. The DGT confirms this is possible provided the percentage ownership, uninterrupted holding, and valid economic motives are satisfied.

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2016-06-06PublishedPublished 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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