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V1695-23 ·13 June 2023 ·consulta-vinculante Medium impact
Tax

Requirements for applying the special non-cash contribution regime for shares or social participations

A natural person enquires whether contributing their shares in two companies to a resident Spanish entity may be considered a non-cash contribution under the special regime. The DGT states that if the percentage of ownership, uninterrupted holding and nature of the entities are met, the regime applies without incorporating income.

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2023-06-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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