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V3037-20 ·8 October 2020 ·consulta-vinculante Medium impact
Tax

Possibility of applying special reorganisation regime to share contributions to a holding company

A couple seeks advice on whether contributions of shares in several companies to their family holding company may qualify for the special reorganisation regime. The DGT states that this is possible if participation and ownership requirements are met, provided there are valid economic reasons.

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2020-10-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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