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V2632-19 ·25 September 2019 ·consulta-vinculante Medium impact
Tax

Non-cash contributions may apply under LIS special regime if requirements and valid economic motives are met

Individuals inquire whether contributing shares from two entities to a new holding company qualifies under the LIS special regime. The DGT states that this is possible if participation and ownership requirements are met, provided the transaction is not primarily aimed at fraud or tax advantage.

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2019-09-25PublishedPublished 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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