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V0263-17 ·1 February 2017 ·consulta-vinculante Medium impact
Tax

Possible to apply special non-cash contribution regime if participation and economic reasons are met

A natural person asks whether the special non-cash contribution regime can be applied in a corporate restructuring. The DGT states it applies if minimum participation, uninterrupted ownership are met, the entity is not a wealth management entity, and valid economic reasons exist.

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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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