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V5301-16 ·14 December 2016 ·consulta-vinculante Medium impact
Tax

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

A holding company asks whether contributions of shares by family shareholders can qualify for the LIS special regime. The DGT confirms this is possible if participation percentage, uninterrupted ownership, and valid economic motives are satisfied.

In 6 key points

How it affects those involved

Shareholders in holding companies may make non-monetary contributions under the LIS special regime if specific conditions are met.

Lifecycle

2016-12-14PublishedPublished 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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