Skip to content
V2724-15 ·22 September 2015 ·consulta-vinculante Medium impact
Tax

Requirements for claiming special asset contribution regime under LIS

A wine manufacturer asks whether contributing a property to a company can qualify for the special asset contribution regime. The DGT states this is possible if residence, a minimum 5% shareholding and economic activity alignment are met, provided the purpose is economic and not purely fiscal.

In 6 key points

Lifecycle

2015-09-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact