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V2760-16 ·20 June 2016 ·consulta-vinculante Medium impact
Tax

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

A Spanish resident taxpayer asks whether social participations from several entities can qualify for the LIS special regime. The DGT confirms this is possible provided the percentage participation, uninterrupted ownership, and valid economic motives are met.

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2016-06-20PublishedPublished 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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