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V2804-20 ·14 September 2020 ·consulta-vinculante Medium impact
Tax

Non-cash contributions may apply under special regime if participation and economic motives are met

A natural person asks whether contributions of shares from two companies to a new holding company may qualify for the special LIS regime. The DGT states that this is possible if participation percentages and uninterrupted ownership are met, provided the transaction has valid economic motives and is not solely for tax advantages.

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2020-09-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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