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V3856-16 ·13 September 2016 ·consulta-vinculante Medium impact
Tax

Non-cash contributions may apply under special regime if participation and economic motives are met

Three individuals inquire whether contributing their shares in a company to a new holding may qualify under the LIS special regime. The DGT states that this is possible if the participation percentage requirements are met and the transaction is based on valid economic motives, not merely tax advantages.

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2016-09-13PublishedPublished 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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