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V4014-16 ·21 September 2016 ·consulta-vinculante Medium impact
Tax

Non-cash contributions may be subject to special regime if participation and economic motives are met

A natural person enquires whether non-cash contributions from a company to another Spanish resident entity may qualify for the LIS special regime. The DGT responds that this is possible provided the percentage of participation requirements are met and the transaction has valid economic motives, not merely for tax advantages.

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2016-09-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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