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An entity asks whether contributing a fleet of trucks to a new company in exchange for shares can benefit from the special fiscal neutrality regime. The DGT responds that this is possible if participation and residency requirements are met, and the transaction is not primarily aimed at tax fraud or evasion.
Companies considering non-monetary contributions to new entities may now apply the fiscal neutrality regime under certain conditions, provided the requirements of ownership and residency are satisfied and the transaction is not designed for tax avoidance.
The tax team reviews your specific situation.
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