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V0105-16 15 January 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · aportación no dineraria

Requirements for applying the special non-cash contribution regime

A taxpayer asks whether contributions of shares from two entities to a third may qualify for the LIS special regime. The DGT responds that this is possible if participation percentages and uninterrupted ownership are met, provided the transaction has valid economic motives and is not solely for tax advantages.

The question raised

Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.

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