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V1711-23 ·14 June 2023 ·consulta-vinculante Medium impact
Tax

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

The consultant asks whether their contribution of shares to a new company meets the economic justification for using the special regime. The DGT states that the regime applies if the requirements of article 87.1 of the LIS are met and the main objective is not tax advantage.

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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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