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V1988-16 ·9 May 2016 ·consulta-vinculante Medium impact
Tax

Special contribution regime applicable with valid economic reasons

A company asks whether the creation of a new entity through non-cash contributions meets the requirements of Article 87 of the LIS. The DGT states that, provided residency and minimum shareholding requirements are met, the transaction may qualify for the special regime if it has valid economic reasons.

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2016-05-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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