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V1671-20 ·28 May 2020 ·consulta-vinculante Medium impact
FISCAL

Non-cash contributions may apply if participation and economic motives are met

A natural person asks whether a 22.12% shareholding in a Spanish resident entity qualifies for the special non-cash contribution regime. The DGT states that the regime applies if the minimum participation requirement is met and the transaction has valid economic motives, not merely fiscal ones.

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2020-05-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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