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V0518-15 ·9 February 2015 ·consulta-vinculante Medium impact
Tax

Non-monetary contributions may apply if valid economic reasons exist

Some partners inquire whether contributions of shares from a real estate promotion society to a new holding company may qualify for the special regime. The DGT confirms that such a regime applies if participation and ownership conditions are met and valid economic reasons exist.

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2015-02-09PublishedPublished 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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