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V3040-20 ·8 October 2020 ·consulta-vinculante Medium impact
Tax

Value exchange and non-cash contributions possible under LIS special regime

A taxpayer asks whether contributions of shares in several entities to a new holding company may qualify for the LIS special regime. The DGT states this is possible if voting rights majority, minimum shareholding in capital funds are met, and the transaction has valid economic motives.

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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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