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V2696-19 ·2 October 2019 ·consulta-vinculante Medium impact
FISCAL

Non-monetary contributions may apply under special LIS regime if participation and economic motives are met

A taxpayer asks whether contributions of shares from several entities to a Spanish resident company can qualify for the special LIS regime. The DGT states that this is possible if the required participation and ownership percentages are met and the transaction has valid economic motives.

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2019-10-02PublishedPublished 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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