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V1710-23 ·14 June 2023 ·consulta-vinculante Medium impact
Tax

Non-monetary contributions may be eligible under special regime if LIS requirements and valid economic motives are met

The consultant asks whether contributions of shares in three entities to a new holding company constitute a valid economic motive for using the special regime. The DGT states that the regime applies if the participation and ownership requirements under Article 87.1 of the LIS are met and the transaction does not primarily aim at tax fraud or evasion.

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