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V2473-19 ·16 September 2019 ·consulta-vinculante Medium impact
Tax

Asset contribution regime may apply if participation and economic motives are met

A company asks whether the contribution of two vessels to its shareholder can qualify for the LIS special regime. The DGT states that this is possible if a minimum 5% ownership stake is maintained and the transaction has valid economic motives.

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2019-09-16PublishedPublished 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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