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V4916-16 ·14 November 2016 ·consulta-vinculante Medium impact
Tax

Requirements for applying the special non-cash contribution regime (Art. 87 and 89.2 LIS)

The DGT confirms that a physical person's share contribution to a company may qualify for the special regime if the required ownership percentages are met and the transaction has valid economic motives, not merely fiscal ones.

In 6 key points

How it affects those involved

Companies and individuals may benefit from the special non-cash contribution regime under specific conditions, enhancing flexibility in capital contributions while ensuring economic rationale.

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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