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V1608-15 ·26 May 2015 ·consulta-vinculante Medium impact
Tax

Contributing shares to a new company creates capital gain or loss in personal income tax

A consultant and their son plan to contribute shares from a company to a newly established enterprise. The DGT explains how to calculate capital gain or loss and outlines the requirements to apply the special regime for non-cash contributions.

In 6 key points

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2015-05-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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