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New guides on the latest Spanish tax and immigration developments.
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Una persona física consulta si la aportación de sus participaciones en dos sociedades a una entidad residente en España puede considerarse una aportación no dineraria bajo el régimen especial. La DGT indica que, si se cumplen los requisitos de porcentaje de participación, posesión ininterrumpida y naturaleza de las entidades, se aplicará dicho régimen sin integrar renta.
The fiscal team reviews your specific situation.
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