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V2473-20 ·20 July 2020 ·consulta-vinculante Medium impact
FISCAL

Non-cash contributions may qualify under LIS special regime if participation and economic motives are met

Consultants ask whether transferring shares from their companies to a new holding company may qualify for the LIS special regime. The DGT states that such contributions must meet participation thresholds and have valid economic purposes.

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2020-07-20PublishedPublished 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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