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V3719-15 ·25 November 2015 ·consulta-vinculante Medium impact
FISCAL

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

Two siblings ask whether transferring shares in several entities can qualify for the LIS special regime and if their rationalisation and generational succession motives are economically valid. The DGT confirms this is possible if participation and activity requirements are met, and that rationalisation and generational succession motives are considered valid economic reasons.

In 6 key points

Lifecycle

2015-11-25PublishedPublished 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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