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V2474-19 ·16 September 2019 ·consulta-vinculante Medium impact
FISCAL

Requirements for applying the special non-cash contribution regime (LIS)

Consultants ask whether contributions of their shares in a company to new entities may qualify under the LIS special regime and whether valid economic grounds exist. The DGT states that this is possible if participation and ownership requirements are met, and that alleged economic justifications may be valid if the facts are verified.

In 6 key points

How it affects those involved

The guidance clarifies conditions under which non-cash contributions to new entities may qualify under the LIS special regime, confirming that economic justifications can be valid if substantiated.

Lifecycle

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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