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V2937-15 ·7 October 2015 ·consulta-vinculante Medium impact
Tax

Asset contribution regime may apply if legal requirements and valid economic motives are met

A natural person enquires whether the contribution of shares from a company B to a company A may qualify for the special regime under LIS. The DGT responds that this is possible if participation and ownership requirements are met and the transaction has valid economic purposes such as improved financing or operational efficiency.

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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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