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V1561-23 ·6 June 2023 ·consulta-vinculante Medium impact
Tax

Special non-cash contribution regime applicable if LIS requirements met and no fraud

The consultant asks whether the special non-cash contribution regime can be applied when contributing their share in a holding company. The DGT states that this is possible if participation and ownership requirements are met, provided the transaction is not primarily aimed at fraud or tax evasion.

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2023-06-06PublishedPublished 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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