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V4911-16 ·14 November 2016 ·consulta-vinculante Medium impact
Tax

Requirements for non-monetary contributions under the LIS special regime (Art. 87 and 89 LIS)

A taxpayer asks whether contributions of shares in several entities to a new company (NEWCO) can qualify for the LIS special regime. The DGT states that this is possible provided the participation and activity requirements are met, and the transaction is not primarily aimed at tax fraud or avoidance.

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2016-11-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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