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V2891-17 ·13 November 2017 ·consulta-vinculante Medium impact
FISCAL

Non-cash contributions may apply under special regime if LIS requirements met

A natural person enquires whether contributions of shares from two entities to a new Spanish resident company may qualify for the special regime. The DGT states this is possible if the requirements of ownership, uninterrupted possession and valid economic motives are met.

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2017-11-13PublishedPublished 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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