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V2069-19 ·8 August 2019 ·consulta-vinculante Medium impact
FISCAL

Non-monetary contributions may apply under special LIS regime if participation and economic motives are met

A natural person asks whether contributions of shares from two companies to a third can qualify for the special LIS regime. The DGT states that minimum participation and ownership requirements are met, but warns that the validity of economic motives will depend on specific facts and possible buy-sell options.

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2019-08-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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