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V3837-15 ·2 December 2015 ·consulta-vinculante Medium impact
Tax

Special non-cash contribution regime applicable if LIS requirements met

Holders of a holding company inquire whether their share contribution can benefit from the LIS special regime. The DGT confirms it is possible if participation, ownership and residence requirements are met and valid economic reasons exist.

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Lifecycle

2015-12-02PublishedPublished 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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