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V4071-16 ·23 September 2016 ·consulta-vinculante Medium impact
FISCAL

Possibility of claiming special non-monetary contributions under LIS rules with valid economic motives

Individuals inquire whether transferring shares in two entities to a beneficiary society qualifies under the LIS special regime and if the reasons are economically valid. The DGT confirms that such transfers are possible if participation, residency, and entity activities meet the requirements, and that joint management and generational succession motives are economically valid.

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Lifecycle

2016-09-23PublishedPublished 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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