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V3412-16 ·19 July 2016 ·consulta-vinculante Medium impact
Tax

Non-monetary contributions may qualify under LIS special regime

A taxpayer asks whether social shares from an entity can be contributed to a new company under the LIS special regime. The DGT states this is possible if participation percentage, uninterrupted ownership and valid economic motives are met.

In 6 key points

Lifecycle

2016-07-19PublishedPublished 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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