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V2900-17 ·13 November 2017 ·consulta-vinculante Medium impact
Tax

Requirements for claiming the special non-monetary contribution regime (Art. 87 and 89.2 LIS)

A physical person asks whether contributions of shares from two entities to a new company can qualify for the special regime. The DGT states that 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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