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V4919-16 ·14 November 2016 ·consulta-vinculante Medium impact
Tax

Non-monetary contributions may apply under special regime if conditions met

An shareholder asks whether contributions of shares in two entities to a new company (NEWCO) may qualify for the LIS special regime. The DGT responds that this is possible if participation percentage, uninterrupted ownership, and valid economic motives are satisfied.

In 6 key points

How it affects those involved

Shareholders may benefit from the special non-monetary contribution regime under specific conditions.

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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