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V3918-16 ·16 September 2016 ·consulta-vinculante Medium impact
Tax

Requirements for applying the special non-cash contribution regime under LIS

A family group asks whether contributing shares from several companies to a new holding company may qualify for the special LIS regime. The DGT responds that this is possible if participation and ownership requirements are met and the transaction has genuine economic purposes.

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2016-09-16PublishedPublished 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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