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V0844-18 ·26 March 2018 ·consulta-vinculante Medium impact
Tax

Non-monetary contributions may qualify under special LIS regime

The consultant asks whether their shareholding in a company may benefit from the special LIS regime. The DGT states that this is possible if the requirements for percentage of own funds, entity residency, and uninterrupted share ownership are met, provided there are valid economic reasons.

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2018-03-26PublishedPublished 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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