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V2513-20 ·23 July 2020 ·consulta-vinculante Medium impact
Tax

Application of the special non-cash contribution regime depends on compliance with allocation and accounting requirements

The DGT states that while the 5% minimum participation requirement is met, it cannot be determined whether the allocation to economic activity and accounting requirements under the Commercial Code are satisfied.

In 6 key points

How it affects those involved

The eligibility of land contributions to the special LIS regime remains uncertain due to unresolved allocation and accounting compliance issues.

Lifecycle

2020-07-23PublishedPublished 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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