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V3923-16 ·16 September 2016 ·consulta-vinculante Medium impact
Tax

A non-monetary contribution regime may apply if valid economic reasons exist

A group of brothers asks whether transferring their shares in various companies to their holding companies can qualify for the special LIS regime. The DGT confirms that legal requirements are met and that the economic rationale behind the transaction is valid.

In 6 key points

Lifecycle

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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