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V2920-15 ·7 October 2015 ·consulta-vinculante Medium impact
Tax

Non-cash contributions may be eligible under special regime if participation and economic motives are met

The DGT confirms that non-cash contributions of individual shareholdings to a company may qualify under the LIS special regime, provided a minimum 5% ownership in shareholders' funds is maintained and the transaction has valid economic purposes.

In 6 key points

How it affects those involved

Companies considering non-cash share contributions may now qualify for the LIS special regime under specific conditions.

Lifecycle

2015-10-07PublishedPublished 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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