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V1407-20 ·13 May 2020 ·consulta-vinculante Medium impact
Tax

Requirements for the special regime of non-cash contributions in Corporate Tax

A physical person asks whether contributions of shareholdings to a Spanish resident entity may qualify for the special regime of mergers and asset contributions. The DGT states that this is possible if participation and ownership requirements are met, provided it is not for tax fraud or evasion.

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2020-05-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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