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V2575-17 ·10 October 2017 ·consulta-vinculante Medium impact
Tax

Requirements for applying the special contribution regime under LIS

An administrator asks whether the contribution of shares from one company to another can qualify for the special regime under LIS and whether the stated reasons are valid. The DGT states that this is possible as long as the requirements of ownership and participation are met, and that the reasons given for rationalisation and management are considered economically valid.

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2017-10-10PublishedPublished 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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