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V3416-16 ·19 July 2016 ·consulta-vinculante Medium impact
Tax

Non-cash contributions may apply under special regime if participation and economic motives are met

A natural person owning 15% of an entity asks whether their share contribution to a new company can benefit from the LIS special regime. The DGT states that this is possible if minimum participation requirements are met and the transaction is based on valid economic motives, not merely tax advantages.

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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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