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V2588-19 ·23 September 2019 ·consulta-vinculante Medium impact
FISCAL

Non-cash contributions may be eligible under special regime if LIS requirements are met

Two individuals inquire whether contributions of shares from various entities to a Spanish resident company may qualify under the special regime. The DGT states that this is possible provided participation and ownership requirements are satisfied and the transaction has valid economic motives.

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2019-09-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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