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V2484-20 ·21 July 2020 ·consulta-vinculante Medium impact
FISCAL

Requirements for applying the special non-cash contribution regime (art. 87.1 LIS)

Four brothers ask whether contributing their shares in a holding company to new individual companies meets the conditions for applying the special regime under LIS. The DGT states that if the conditions of ownership and participation are met, the transaction could qualify for the regime, provided the economic motives are valid.

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2020-07-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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