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V1521-23 ·2 June 2023 ·consulta-vinculante Medium impact
Tax

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

The DGT confirms that non-cash contributions of shares by individuals to newly established Spanish resident entities may benefit from the special tax neutrality regime, provided minimum 5% ownership, holding period, and no primary intent of tax fraud or evasion are met.

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2023-06-02PublishedPublished 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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