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V3524-19 ·23 December 2019 ·consulta-vinculante Medium impact
Tax

Non-monetary contributions may apply under special regime if LIS requirements and valid economic reasons are met

A natural person asks whether transferring their shares in a research entity to another entity may qualify for the special non-monetary contribution regime. The DGT states that this is possible if participation and ownership requirements are met and valid economic grounds are provided.

In 6 key points

How it affects those involved

The regime allows non-monetary contributions under specific conditions, enabling restructurings through share transfers with valid economic justification.

Lifecycle

2019-12-23PublishedPublished 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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