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V1391-17 ·5 June 2017 ·consulta-vinculante Medium impact
FISCAL

Special asset contribution regime applicable for autonomous economic units

A landowner of a hunting estate asks whether contributing her estate to a company may qualify for the special asset contribution regime. The DGT responds that it is possible if all material and human resources necessary to establish a business unit are contributed and commercial accounting requirements are met.

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2017-06-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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