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V3541-16 ·28 July 2016 ·consulta-vinculante Medium impact
Tax

Special non-cash contribution regime applicable with valid economic reasons

The consultant asks whether their non-cash contribution qualifies for the special LIS regime. The DGT states that, provided residency and minimum participation requirements are met, the operation may qualify if it serves economic rationalisation purposes and not merely tax advantages.

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Lifecycle

2016-07-28PublishedPublished 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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