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V2801-20 ·14 September 2020 ·consulta-vinculante Medium impact
Tax

Requirements for applying the special non-cash contribution regime in LIS

A natural person asks whether they can apply the special regime for mergers and non-cash contributions by transferring shares from their companies to a new holding. The DGT states that this is possible if the shareholding and ownership requirements are met, provided the transaction has valid economic motives.

In 6 key points

How it affects those involved

The ruling clarifies conditions under which non-cash share transfers to a holding company may qualify for the special regime, ensuring alignment with economic rationale and ownership rules.

Lifecycle

2020-09-14PublishedPublished 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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