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V1389-23 ·23 May 2023 ·consulta-vinculante Medium impact
Tax

Non-cash contributions may be eligible under LIS special regime

Consultants ask whether contributions of holding company shares to new companies may qualify for the LIS special regime. The DGT states this is possible if minimum participation and uninterrupted ownership requirements are met, provided it is not for tax fraud or evasion.

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2023-05-23PublishedPublished 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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