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V1619-14 ·23 June 2014 ·consulta-vinculante Medium impact
Tax

Contribution of real estate to a foreign company not subject to corporate tax but liable for AJD

An Irish company seeks to have its partners contribute a property in Spain through a capital increase. The DGT determines that no corporate tax applies due to the company's effective seat outside Spain, but AJD tax is due under the legal documentation regime.

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2014-06-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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