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V2476-19 ·16 September 2019 ·consulta-vinculante Medium impact
FISCAL

Non-monetary contributions may apply under special regime if participation and ownership criteria are met

A company is 50% owned by two natural persons intending to contribute their shares to new holding companies. The DGT states that the transaction may qualify for the special LIS regime if residence, ownership percentage, and uninterrupted ownership criteria are met, subject to the economic motives being grounded in factual reality.

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Lifecycle

2019-09-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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