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V1352-23 ·22 May 2023 ·consulta-vinculante Medium impact
Tax

Exchange and non-monetary contributions may apply under special LIS regime

The DGT determines that value exchange applies if voting rights are obtained, but non-monetary contributions by a natural person only qualify under the special regime if their shareholding is at least 5%

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2023-05-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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