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V2097-19 ·9 August 2019 ·consulta-vinculante Medium impact
FISCAL

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

Individuals inquire whether transferring their shares in a parent company to a new entity qualifies for the LIS special regime. The DGT states that this is possible if participation percentages and uninterrupted ownership are met, provided the transaction has valid economic motives and is not solely for tax advantages.

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2019-08-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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