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V0873-24 ·23 April 2024 ·consulta-vinculante Medium impact
Tax

The special tax neutrality regime may be applied to contributions of shares if the minimum participation requirements are met

A natural person inquires whether the contribution of shares from several entities to a new company meets the requirements of the special regime under the LIS. The DGT responds that the regime applies if the contributed shares represent at least 5% of the equity and a 5% participation in the receiving entity is achieved, but it does not apply if said threshold is not reached.

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2024-04-23PublishedPublished 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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