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V1485-15 ·13 May 2015 ·consulta-vinculante Medium impact
Tax

Non-cash contributions may apply under special regime if conditions met

A natural person asks whether contributions of shares from a real estate management company to another entity can qualify under the special non-cash contribution regime and whether economic justifications are valid. The DGT responds that this is possible if participation and residency requirements are met, and that the stated reorganisation motives are economically valid.

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2015-05-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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