Skip to content
V3526-20 ·10 December 2020 ·consulta-vinculante Medium impact
FISCAL

Non-monetary contributions may apply under special regime if participation, tenure and economic grounds are met

A natural person enquires whether contributions of shares in an entity to other companies may qualify for the special LIS regime. The DGT states this is possible if participation percentages and tenure requirements are met, although it warns that economic grounds must be valid and not merely fiscal.

In 6 key points

Lifecycle

2020-12-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The fiscal team reviews your specific situation.

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