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V3611-20 ·21 December 2020 ·consulta-vinculante Medium impact
FISCAL

Non-cash contributions may apply under special regime if participation and economic motives are met

The consultant asks whether contributions of shares from several entities to a new Spanish resident company may qualify for the special regime. The DGT states this is possible if participation percentages and uninterrupted ownership are met, provided the transaction has valid economic motives and is not for tax advantages.

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2020-12-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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