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V2449-19 ·13 September 2019 ·consulta-vinculante Medium impact
Tax

Requirements for applying the special non-cash contribution regime under LIS

The DGT confirms that non-cash contributions of shares by shareholders to newly established Spanish resident companies may qualify for the special LIS regime, provided the participation and ownership criteria are met and the transaction has valid economic motives.

In 6 key points

How it affects those involved

Companies forming new Spanish resident entities may benefit from the special non-cash contribution regime under LIS if the conditions of participation and ownership are satisfied and the transaction has legitimate economic justification.

Lifecycle

2019-09-13PublishedPublished 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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