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V2564-20 ·28 July 2020 ·consulta-vinculante Medium impact
Tax

Non-cash contributions may qualify under LIS special regime

A natural person enquires whether a 100% contribution from a company to a Spanish resident holding company may benefit from the LIS special regime. The DGT states that this is possible if participation and ownership requirements are met, and the economic justifications put forward may be valid.

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2020-07-28PublishedPublished 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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