Skip to content
V2448-17 ·2 October 2017 ·consulta-vinculante Medium impact
Tax

Requirements for claiming the special share contribution regime

A taxpayer asks whether contributions of shares from various entities to a holding company may qualify for the LIS special regime. The DGT states that this is possible if the percentage ownership, uninterrupted holding, 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.

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