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V1606-20 ·26 May 2020 ·consulta-vinculante Medium impact
Tax

Non-cash contributions may apply under special regime if LIS requirements met

A natural person enquires whether a 50% share contribution to a Spanish resident entity may qualify for the special reorganisation 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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2020-05-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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