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V0254-17 ·1 February 2017 ·consulta-vinculante Medium impact
Tax

It is possible to apply the special regime for non-cash contributions if legal requirements and valid economic motives are met

A natural person enquires whether the special regime for non-cash contributions can be applied in a reorganisation of their shareholding in a holding company. The DGT states that it applies if participation and ownership requirements are met and the transaction has valid economic reasons.

In 6 key points

How it affects those involved

The regime allows non-cash contributions in restructurings under specific legal and economic conditions.

Lifecycle

2017-02-01PublishedPublished 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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