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V2215-19 ·19 August 2019 ·consulta-vinculante Medium impact
Tax

Requirements for applying the special non-cash contribution regime

A private individual enquires whether contributions of their shares in a company to a newly established resident entity in Spain may qualify for the special LIS regime. The DGT states that this is possible if the participation and ownership requirements are met and the economic motives are valid.

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2019-08-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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