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V2293-22 ·31 October 2022 ·consulta-vinculante Medium impact
Tax

Requirements for the application of the special regime for non-monetary contributions in Corporate Income Tax

A query is made as to whether the contribution of shares by natural persons to their companies resident in Spain may qualify for the special regime. The DGT indicates that this is possible if the requirements regarding participation and ownership are met, provided that the transaction is supported by valid economic reasons.

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2022-10-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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