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V2408-20 ·14 July 2020 ·consulta-vinculante Medium impact
Tax

A non-monetary contribution may qualify under the special regime if valid economic reasons exist

The consultant asks whether the contribution of shares from a company to a newly established Spanish resident entity may benefit from the special regime of the LIS. The DGT states that such a contribution may qualify if the participation and ownership requirements are met, provided the transaction is not primarily aimed at obtaining a fiscal advantage.

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2020-07-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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