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V1408-20 ·13 May 2020 ·consulta-vinculante Medium impact
FISCAL

Non-cash contributions may apply under special regime if LIS requirements are met

A natural person enquires whether contributions of shares from various entities to a Spanish resident company may qualify for the special non-cash contribution regime. The DGT states this is possible if participation and ownership requirements are met, provided the main objective is not fraud or tax advantage.

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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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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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