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V2159-19 ·13 August 2019 ·consulta-vinculante Medium impact
FISCAL

Possibility of benefiting from special non-cash contribution regime under residency and participation requirements and valid economic motives

The consultant asks whether land contributions for a golf course can qualify for the special non-cash contribution regime. The DGT states that such a contribution could apply if residency and minimum participation requirements are met, and if the transaction has valid economic motives and is not primarily for fiscal purposes.

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Lifecycle

2019-08-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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