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V3115-16 ·5 July 2016 ·consulta-vinculante Medium impact
Tax

Non-monetary contributions may apply under special regime if LIS requirements are met

A taxpayer asks whether contributions of social shares after the dissolution of a marital company may qualify for the special regime. The DGT states this is possible if participation and ownership requirements are met and valid economic grounds exist.

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2016-07-05PublishedPublished 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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