Skip to content
V4592-16 ·27 October 2016 ·consulta-vinculante Medium impact
Tax

Non-monetary contributions may apply under LIS special regime

The consultant asks whether contributions of shares from several companies to a family holding company may qualify for the LIS special regime. The DGT responds that this is possible provided the requirements of ownership and participation are met, and the alleged economic motives are valid.

In 6 key points

Lifecycle

2016-10-27PublishedPublished 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