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V1642-20 ·27 May 2020 ·consulta-vinculante Medium impact
Tax

Non-monetary contributions may be eligible under special regime if conditions met

The query asks whether social shares transferred from entity B to entity A, resident in Spain, can benefit from the special restructuring regime. The DGT states that this is possible if participation and uninterrupted ownership conditions are met, and the transaction has valid economic motives.

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2020-05-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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