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V3270-15 ·23 October 2015 ·consulta-vinculante Medium impact
FISCAL

Non-monetary contributions may be eligible under special regime if legal requirements and valid economic motives are met

The consultant asks whether contributions of shares from other companies to a Spanish resident company may qualify for the special LIS regime. The DGT responds that this is possible if participation and ownership requirements are met and the transaction has valid economic motives beyond tax advantages.

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2015-10-23PublishedPublished 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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