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V2085-19 ·8 August 2019 ·consulta-vinculante Medium impact
Tax

Non-monetary contributions may apply under LIS special regime if requirements and valid economic reasons are met

A Spanish resident asks whether contributing their shares in an operational company to a holding company qualifies under the LIS special regime. The DGT states this is possible if participation and ownership requirements are met and valid economic grounds are provided.

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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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