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V3329-15 ·28 October 2015 ·consulta-vinculante Medium impact
FISCAL

Requirements for the special non-cash contribution regime (Art. 87 LIS)

A natural person enquires whether contributions of their holdings in a participation management society may qualify for the special LIS regime. The DGT confirms this is possible if the participation and ownership requirements are met and the transaction has valid economic motives.

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2015-10-28PublishedPublished 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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