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V3520-19 ·23 December 2019 ·consulta-vinculante Medium impact
Tax

Non-cash contributions may apply under special regime if LIS requirements met

The consultant asks whether contributions of shares from two natural persons to their company can qualify for the special regime of mergers, splits and asset contributions. The DGT states this is possible if participation and ownership requirements are met, provided the transaction has valid economic motives and is not solely for tax advantages.

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2019-12-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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