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V2361-16 ·27 May 2016 ·consulta-vinculante Medium impact
FISCAL

It is possible to apply the special regime for non-cash contributions if participation and economic reasons are met

A natural person asks whether they can apply the special restructuring regime by contributing shares from several companies to a new holding. The DGT states that this is applicable if the requirements of uninterrupted ownership, shareholding percentage, and absence of mobile assets management are met, provided there are valid economic reasons.

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Lifecycle

2016-05-27PublishedPublished 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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