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V2922-16 ·23 June 2016 ·consulta-vinculante Medium impact
Tax

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

A taxpayer asks whether transferring shares from a holding company to another entity qualifies under the special regime. The DGT states that this is possible if participation, ownership and object of the company requirements are met, and valid economic reasons exist.

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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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