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V4042-15 ·16 December 2015 ·consulta-vinculante Medium impact
Tax

Non-cash contributions may be eligible under LIS special regime

Societies inquire whether contributions of their shares to new holding companies may qualify for the LIS special regime. The DGT confirms this is possible provided participation and ownership requirements are met, and the transaction has valid economic motives rather than purely fiscal objectives.

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2015-12-16PublishedPublished 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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