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V1421-15 ·6 May 2015 ·consulta-vinculante Medium impact
Tax

Special regime for asset contributions applies if legal requirements and valid economic reasons are met

A real estate leasing company proposes a restructure via the contribution of shares from its held subsidiaries. The DGT states that the special regime for asset contributions applies if participation and residency requirements are met, and the transaction is not primarily aimed at obtaining tax benefits.

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2015-05-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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