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V1901-23 ·30 June 2023 ·consulta-vinculante Medium impact
Tax

Non-cash contribution of a surface right may qualify for fiscal neutrality

An entity asks whether a surface right from land containing a psychiatric hospital can benefit from the fiscal neutrality regime. The DGT states that this applies if the receiving entity meets residency requirements, holds at least a 5% stake, and there is no tax fraud or evasion.

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2023-06-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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