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New guides on the latest Spanish tax and immigration developments.
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Unos hermanos consultan si pueden aplicar el régimen especial de Impuesto sobre Sociedades a la aportación de sus participaciones en una empresa a nuevas sociedades holding y a la aportación de activos de la propia empresa. La DGT indica que es posible si se cumplen los requisitos de participación y posesión, siempre que la operación no tenga como fin principal el fraude o la ventaja fiscal.
The fiscal team reviews your specific situation.
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