Skip to content
V3471-16 ·20 July 2016 ·consulta-vinculante Medium impact
Tax

Non-monetary contributions may apply under special regime if valid economic reasons exist

A couple asks whether contributions of shares in two entities to a Spanish resident holding company may qualify for the LIS special regime. The DGT responds that this is possible provided the participation and ownership requirements are met, and the transaction has valid economic motives rather than a purely fiscal objective.

In 6 key points

Lifecycle

2016-07-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact