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V1401-20 ·13 May 2020 ·consulta-vinculante Medium impact
FISCAL

Non-monetary contributions may qualify under LIS special regime

A natural person enquires whether their non-monetary holdings in various companies may benefit from the LIS special regime. The DGT states that this is possible if the participation and ownership requirements are met and if the claimed economic motives are valid.

In 6 key points

Lifecycle

2020-05-13PublishedPublished 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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