Skip to content
V3977-16 ·20 September 2016 ·consulta-vinculante Medium impact
Tax

It is possible to apply the special non-cash contribution regime if valid economic reasons exist

A group of brothers asks whether contributions of shares from several companies to their respective holding companies can qualify for the LIS special regime. The DGT confirms that the technical requirements are met and that the reorganisation motives are economically valid.

In 6 key points

Lifecycle

2016-09-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact