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V2917-16 ·23 June 2016 ·consulta-vinculante Medium impact
Tax

Non-cash contributions may be eligible under special regime if conditions met

The query asks whether social shares contributed to a company can qualify for the special LIS regime. The DGT responds that this is possible if the percentage of ownership, uninterrupted holding, and valid economic motives are satisfied.

In 6 key points

Lifecycle

2016-06-23PublishedPublished 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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