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V3417-16 ·19 July 2016 ·consulta-vinculante Medium impact
FISCAL

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

A consultant asks whether shares from a holding company can qualify for the special LIS regime. The DGT responds that this is possible provided participation and ownership requirements are met and the transaction has valid economic purposes such as management rationalisation or generational succession.

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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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