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V5288-16 ·14 December 2016 ·consulta-vinculante Medium impact
FISCAL

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

The DGT confirms that non-monetary contributions of shares by two natural persons to a Spanish resident company may qualify under the special regime if participation and uninterrupted ownership conditions are met and the transaction has valid economic motives.

In 6 key points

Lifecycle

2016-12-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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