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V1331-23 ·18 May 2023 ·consulta-vinculante Medium impact
FISCAL

Requirements for non-monetary contributions under the LIS special regime in IRPF

A taxpayer asks whether transferring shares of one company to another can qualify for the LIS special regime. The DGT states that this is possible if the 5% ownership threshold and duration requirements are met, provided it is not done for tax fraud or evasion.

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2023-05-18PublishedPublished 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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