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V3544-19 ·26 December 2019 ·consulta-vinculante Medium impact
Tax

Non-cash contributions under special regime require valid activity and economic motives

A natural person enquires whether the contribution of shares from two entities to a third may qualify under the special LIS regime. The DGT determines that one contribution meets the requirements while the other does not due to the activity of the contributing entity, and adds that economic motives must be valid.

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2019-12-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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