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V2094-19 ·8 August 2019 ·consulta-vinculante Medium impact
FISCAL

Possibility of applying special non-cash contribution regime if participation and economic reasons are met

The DGT confirms that non-cash contributions from a family holding company to new Spanish resident companies may qualify under the special LIS regime, provided a minimum 5% ownership threshold is met and the receiving entity does not primarily engage in movable or immovable asset management, with valid economic justifications.

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Lifecycle

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

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