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V2885-15 ·6 October 2015 ·consulta-vinculante Medium impact
Tax

Special regime for asset contributions applies if LIS requirements and valid economic motives are met

A natural person asks whether the transfer of shares in one entity to another can qualify for the special restructuring regime. The DGT responds that it applies if the participation, continuity and nature of the entity requirements are met, provided the transaction has valid economic motives and not merely fiscal objectives.

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2015-10-06PublishedPublished 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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