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V5072-16 ·23 November 2016 ·consulta-vinculante Medium impact
Tax

Tax treatment of incorporating a company to contribute mortgage loans and the subsequent transfer of shares

An entity has requested a ruling on whether contributing a portfolio of mortgage loans to a new company and the subsequent transfer of its shares are subject to Stamp Duty (ITPAJD). The DGT analyses the classification of restructuring and the potential tax avoidance through the transfer of securities.

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2016-11-23PublishedPublished 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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