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V4021-16 ·21 September 2016 ·consulta-vinculante Medium impact
FISCAL

Requirements for the special non-cash contribution regime (Art. 87 and 89.2 LIS)

A natural person enquires whether contributions of shares from several entities to a Spanish resident company may qualify for the special regime. The DGT confirms this is possible provided the requirements of ownership and participation are met, and the transaction is not primarily aimed at tax fraud or avoidance.

In 6 key points

How it affects those involved

The ruling clarifies conditions under which non-cash share contributions to Spanish companies can qualify for the special regime, ensuring transparency and preventing tax evasion.

Lifecycle

2016-09-21PublishedPublished 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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