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V2447-17 ·2 October 2017 ·consulta-vinculante Medium impact
Tax

Requirements for claiming the special asset contribution regime for physical persons

A taxpayer asks whether contributing shares from various entities to a holding company can qualify for the LIS special regime. The DGT states that this is possible if the percentage ownership, uninterrupted possession, and valid economic motives are met.

In 6 key points

Lifecycle

2017-10-02PublishedPublished 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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