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V3508-15 ·13 November 2015 ·consulta-vinculante Medium impact
FISCAL

Requirements for applying the special non-cash contribution regime

A natural person enquires whether the transfer of shareholdings between entities meets the conditions for the special LIS contribution regime. The DGT states that such a regime applies if the shareholding percentages and uninterrupted ownership are met, and if valid economic reasons exist.

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2015-11-13PublishedPublished 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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