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V2077-19 ·8 August 2019 ·consulta-vinculante Medium impact
Tax

Non-monetary contributions may apply under special regime if legal and economic conditions met

Three brothers ask whether their shares in a real estate management company can qualify for the LIS special regime. The DGT states this is possible if participation and ownership requirements are met and the transaction has valid economic motives beyond tax advantages.

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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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