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V3772-16 ·8 September 2016 ·consulta-vinculante Medium impact
Tax

Requirements for applying the special non-cash contribution regime

The consultant asks whether contributions of shares from several companies to a new family holding may qualify for the special LIS regime. The DGT responds that this is possible provided the percentage ownership, uninterrupted holding, and valid economic motives are met.

In 6 key points

How it affects those involved

The guidance clarifies conditions under which non-cash contributions to a family holding may qualify for the special regime under the LIS.

Lifecycle

2016-09-08PublishedPublished 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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