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V2468-19 ·16 September 2019 ·consulta-vinculante Medium impact
FISCAL

Non-monetary contributions may qualify under LIS special regime

A natural person enquires whether contributions of their shares in a real estate promotion society to another entity may be covered by the LIS special regime. The DGT states that this is possible if participation percentages are met and there is no primary objective of fraud or tax advantage.

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2019-09-16PublishedPublished 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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