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V1523-20 ·21 May 2020 ·consulta-vinculante Medium impact
Tax

Special non-cash contribution regime requires participation and allocation criteria

A taxpayer asks whether social shares and immovable assets can qualify for the special LIS regime. The DGT states it cannot determine this due to lack of data on ownership percentages, holding periods, and economic activity allocation.

In 6 key points

Lifecycle

2020-05-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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