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V3482-16 ·21 July 2016 ·consulta-vinculante Medium impact
FISCAL

Possibility of claiming special non-cash contribution regime under LIS requirements

A consultant asks whether contributions of shares from a company to a new entity can qualify for the LIS special regime and whether the underlying reasons are valid. The DGT confirms this is possible if legal requirements are met and considers reorganisation and generational succession motives to be economically valid.

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2016-07-21PublishedPublished 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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