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V1120-20 ·28 April 2020 ·consulta-vinculante Medium impact
Tax

Non-cash contributions may qualify under LIS special regime

A taxpayer asks whether contributions of shares from a Spanish company to another Spanish resident entity may benefit from the LIS special regime. The DGT states that this is possible if the required shareholding percentages are met and if the transaction has valid economic motives, not merely fiscal ones.

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2020-04-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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