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V1732-16 ·20 April 2016 ·consulta-vinculante Medium impact
Tax

Possibility of benefiting from special non-cash contribution regime subject to requirements

Three natural persons inquire whether contributions of their holdings in rental companies to new loan companies may qualify under the special regime. The DGT states that this is possible provided legal requirements are met and valid economic grounds exist.

In 6 key points

Lifecycle

2016-04-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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