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New guides on the latest Spanish tax and immigration developments.
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Se consulta si la aportación de participaciones sociales de personas físicas a sus sociedades residentes en España puede acogerse al régimen especial. La DGT indica que es posible si se cumplen los requisitos de participación y posesión, siempre que la operación tenga motivos económicos válidos.
The fiscal team reviews your specific situation.
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