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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
El consultante pregunta si la aportación de una participación del 50% de una sociedad a otra entidad residente en España puede acogerse al régimen especial. La DGT indica que es posible si se cumplen los requisitos de participación y posesión ininterrumpida, siempre que la operación no tenga como fin principal la ventaja fiscal.
The fiscal team reviews your specific situation.
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