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V0885-23 ·14 April 2023 ·consulta-vinculante Medium impact
Tax

Special non-cash contributions or share exchange regime may apply if LIS requirements are met

Farmers' partners propose contributing their shares to new holding companies to manage investments. The DGT examines whether this transaction qualifies for the special tax-neutral regime and whether future dividends will be exempt.

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2023-04-14PublishedPublished 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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