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V4351-16 ·10 October 2016 ·consulta-vinculante Medium impact
Tax

Non-monetary contributions may apply under special regime if conditions met

The DGT confirms that non-monetary share contributions by three physical persons from a Spanish resident entity may qualify for the LIS special regime, provided the percentage ownership, uninterrupted holding, and valid economic motives are satisfied.

In 6 key points

How it affects those involved

Entities may benefit from the special regime for non-monetary contributions under specific conditions.

Lifecycle

2016-10-10PublishedPublished 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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