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V1132-18 30 April 2018 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · aportación no dineraria

Requirements for non-cash contributions under LIS special regime: minimum shareholding and economic motives

A couple asks whether transferring shares in several companies to a new holding company qualifies for the LIS special regime. The DGT confirms it applies to entities A, B and D as long as the minimum shareholding is maintained, but not to entity C, which fails to meet the individual 5% threshold under community property rules.

The question raised

Question posed - Whether the described operation could qualify for the special tax regime provided for in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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