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V3282-15 ·26 October 2015 ·consulta-vinculante Medium impact
Tax

Asset contribution regime may apply if valid economic reasons exist

A company asks whether a non-cash land contribution to a new entity can qualify for the LIS special regime. The DGT states that, provided residency and a minimum 5% shareholding are met, the transaction is valid if it has genuine economic reasons, not just fiscal ones.

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2015-10-26PublishedPublished 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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