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New guides on the latest Spanish tax and immigration developments.
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Un contribuyente consulta si puede aportar la plena propiedad y la nuda propiedad de participaciones en una sociedad holding a una nueva entidad sin tributar. La DGT responde que la cualidad de socio reside en el nudo propietario y que la operación puede acogerse al régimen de aportaciones no dinerarias si se cumplen los requisitos legales.
The fiscal team reviews your specific situation.
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