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V1505-19 ·21 June 2019 ·consulta-vinculante Medium impact
Tax

Non-monetary contributions may apply under LIS special regime if conditions met

A natural person enquires whether their stake in a insurance mediation entity may qualify for the LIS special regime. The DGT states that this is possible if participation and ownership requirements are met, provided the transaction has valid economic motives.

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Lifecycle

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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