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V1409-20 ·13 May 2020 ·consulta-vinculante Medium impact
Tax

Special non-cash contribution regime applicable if LIS requirements met

A natural person enquires whether the transfer of shares and other assets to their company can benefit from the special regime for mergers and asset contributions. The DGT states that this is possible provided the minimum shareholding, uninterrupted ownership and valid economic motives are met.

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Lifecycle

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

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