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V5026-16 ·18 November 2016 ·consulta-vinculante Medium impact
Tax

Non-cash contributions may apply under special regime if participation and economic motives are met

A natural person asks whether contributing shares to a holding company may qualify for the special LIS regime. The DGT responds that this is possible if the required participation percentages are met and the transaction has valid economic motives beyond tax advantages.

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2016-11-18PublishedPublished 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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