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V4853-16 ·11 November 2016 ·consulta-vinculante Medium impact
FISCAL

Requirements for applying the special non-cash contribution regime

A natural person enquires whether the contribution of shares from a company to other holding groups may qualify for the special LIS regime. The DGT responds that this is possible provided the requirements of shareholding and ownership are met, and the transaction has valid economic motives such as generational succession planning.

In 6 key points

How it affects those involved

The response clarifies conditions under which non-cash share contributions to holding groups may qualify for the special regime, emphasising economic rationale and ownership criteria.

Lifecycle

2016-11-11PublishedPublished 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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