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V0312-14 ·10 February 2014 ·consulta-vinculante Medium impact
Tax

Potential application of special regime for non-monetary contributions and validation of economic reasons

An individual has enquired whether the contribution of their shares in a company to a holding company can qualify for the special Corporate Tax regime and if the underlying economic reasons are valid. The DGT has determined that the legal requirements are met and that the proposed economic reasons are valid.

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2014-02-10PublishedPublished 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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