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V2800-19 ·10 October 2019 ·consulta-vinculante Medium impact
Tax

Contribution of shares to a new holding company does not breach the ISD reduction maintenance requirement

Consultants inquired whether contributing donated shares to a new holding company breaches the obligation to maintain assets acquired for the ISD reduction. The DGT ruled that the contribution does not constitute a breach, provided there is no substantial reduction in the value of the acquisition.

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2019-10-10PublishedPublished 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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