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V2829-17 ·2 November 2017 ·consulta-vinculante Medium impact
Tax

Requirements for applying the special non-cash contribution regime under Article 87 of the LIS

A natural person enquires whether a 50% contribution of shares from entity X2 to entity X1 can benefit from the special regime under the LIS. The DGT concludes that if entity X2's main activity is the management of real estate assets under the relevant regulations, the conditions for applying this regime are not met.

In 6 key points

Lifecycle

2017-11-02PublishedPublished 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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