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V0455-16 ·5 February 2016 ·consulta-vinculante Medium impact
Tax

Non-cash contributions may apply under special regime if conditions met

A natural person enquires whether transferring shares from subsidiaries to a Spanish resident entity qualifies for the special regime. The DGT confirms this is possible if participation, uninterrupted ownership and valid economic reasons are satisfied.

In 6 key points

Lifecycle

2016-02-05PublishedPublished 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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