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V0756-23 ·28 March 2023 ·consulta-vinculante Medium impact
Tax

Non-cash contributions may qualify under special LIS regime

The DGT confirms that physical persons' share contributions may qualify for the special LIS regime if minimum 5% ownership and uninterrupted holding are met, provided it is not for tax fraud or evasion.

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2023-03-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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