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V2350-23 ·30 August 2023 ·consulta-vinculante Medium impact
Tax

Possibility of applying non-monetary contributions under special regime without IRPF income

A physical person asks whether contributions of shares from several companies to a new Spanish resident entity may qualify for the LIS special regime. The DGT responds that if participation and economic activity requirements are met, the transaction is tax-neutral and does not generate income for IRPF.

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2023-08-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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