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V2519-17 ·5 October 2017 ·consulta-vinculante Medium impact
FISCAL

Non-cash contributions may apply under special regime if LIS requirements are met

A taxpayer asks whether contributions of shares from a holding company to a new Spanish resident company may qualify for the special regime. The DGT states this is possible if participation and ownership requirements are satisfied and the transaction has valid economic motives.

In 6 key points

How it affects those involved

Contributors may benefit from the special regime for non-cash contributions under certain conditions, particularly in restructurings involving holding companies and new Spanish entities with valid economic purposes.

Lifecycle

2017-10-05PublishedPublished 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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