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V2767-16 ·20 June 2016 ·consulta-vinculante Medium impact
Tax

Requirements for claiming the special non-cash contributions regime (Art. 87 LIS)

A taxpayer asks whether a 50% stake in an entity can qualify for the special non-cash contributions regime. The DGT states that such a regime applies if the requirements of ownership and holding are met and valid economic reasons exist.

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2016-06-20PublishedPublished 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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