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V1611-16 ·14 April 2016 ·consulta-vinculante Medium impact
Tax

Special non-cash contribution regime applicable if valid economic reasons exist

The consultant asks whether their non-cash contribution qualifies for the special LIS regime. The DGT responds that, provided residency and a minimum 5% shareholding are met, the contribution may qualify if its purpose is the rationalisation of activities, not merely tax advantage.

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2016-04-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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