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V1503-19 ·21 June 2019 ·consulta-vinculante Medium impact
FISCAL

Requirements for claiming the special non-cash contribution regime (Art. 87 LIS)

A natural person enquires whether contributing their shares in a Spanish resident entity to a new company may qualify for the special LIS contribution regime. The DGT states that this is possible if the percentage ownership, uninterrupted holding and valid economic motives are met.

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2019-06-21PublishedPublished 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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