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V2451-20 ·16 July 2020 ·consulta-vinculante Medium impact
Tax

Non-monetary contributions may apply under LIS special regime if conditions met

A natural person asks whether transferring shares between companies can qualify for the LIS special regime. The DGT states this is possible if participation and ownership requirements are met and valid economic reasons exist.

In 6 key points

Lifecycle

2020-07-16PublishedPublished 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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