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A taxpayer proposes to contribute shares of a Spanish company as part of a capital increase in a Swiss company. The DGT determines that the transaction is not subject to the corporate operations tax due to a lack of territorial scope, nor is it subject to Stamp Duty (AJD) as it cannot be recorded in the prescribed registries.
The ruling clarifies the tax boundaries for cross-border share contributions, confirming that such operations fall outside the scope of Spanish corporate operations tax and Stamp Duty when the target company is foreign and the transaction cannot be registered locally.
The tax team reviews your specific situation.
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