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V0067-14 ·15 January 2014 ·consulta-vinculante Medium impact
Tax

Special regime for non-monetary contributions may apply if valid economic reasons exist

A query was raised regarding whether the contribution of shares in operating companies to Spanish-resident holding companies qualifies for the special regime under the TRLIS. The DGT has determined that the transaction is eligible, provided that the requirements concerning shareholding and the nature of the companies are met and valid economic reasons exist.

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2014-01-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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