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V2470-19 ·16 September 2019 ·consulta-vinculante Medium impact
Tax

Non-monetary contributions may apply under special regime if conditions met

Three brothers ask whether contributions of their holdings in a holding company to new companies may qualify for the special LIS regime. The DGT states that such contributions may apply if participation and uninterrupted ownership thresholds are met and valid economic motives exist.

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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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