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V3967-16 ·20 September 2016 ·consulta-vinculante Medium impact
Tax

Non-cash contributions may apply in share restructurings

A group of brothers asks whether transferring shares from various companies to their holding companies can qualify for the LIS special regime. The DGT confirms that the transaction meets legal requirements and that the stated economic justifications are valid.

In 6 key points

Lifecycle

2016-09-20PublishedPublished 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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