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V2900-20 ·24 September 2020 ·consulta-vinculante Medium impact
FISCAL

Non-monetary contributions may qualify under LIS special regime

An entity asks whether social share contributions by three Spanish residents can benefit from the LIS special regime. The DGT states that this is possible if minimum participation requirements are met and valid economic motives exist.

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2020-09-24PublishedPublished 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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