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V4912-16 ·14 November 2016 ·consulta-vinculante Medium impact
Tax

Requirements for claiming the special non-cash contribution regime (Art. 87 and 89 LIS)

A shareholder asks whether contributions of shares from several entities to a new company (NEWCO) can qualify for the special regime under the LIS. The DGT confirms this is possible if the entities meet participation and activity requirements, and if the stated management and risk separation reasons are economically sound.

In 6 key points

How it affects those involved

The clarification enables non-cash share contributions from multiple entities to a new company to qualify under the special LIS regime, provided economic justification for management and risk separation is demonstrated.

Lifecycle

2016-11-14PublishedPublished 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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