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V3160-16 ·6 July 2016 ·consulta-vinculante Medium impact
Tax

Non-monetary contributions may apply under special regime if participation and ownership criteria are met

A holding company consulted whether its physical shareholder's share contribution could benefit from the LIS special regime. The DGT confirms this is possible if participation percentage, uninterrupted ownership and valid economic reasons are satisfied.

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2016-07-06PublishedPublished 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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