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Special regimes for individuals and digital assets.
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New guides on the latest Spanish tax and immigration developments.
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El consultante pregunta si su aportación de participaciones sociales a una nueva sociedad cumple con los motivos económicos para usar el régimen especial. La DGT indica que se aplicará el régimen si se cumplen los requisitos de participación y posesión del art. 87.1 LIS, siempre que el objetivo principal no sea la ventaja fiscal.
The fiscal team reviews your specific situation.
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