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V1708-23 ·14 June 2023 ·consulta-vinculante Medium impact
Tax

Non-cash contributions may be treated under special regime if conditions met

A Mexican resident asks whether contributions of shares from several Spanish companies to another Spanish resident company may qualify for the special regime. The DGT states this is possible if participation, uninterrupted ownership and entity activity requirements are met, and there is no primary objective of obtaining tax advantages.

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2023-06-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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