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V1085-22 17 May 2022 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · comunidad de bienes

Contribution of property shares from a community of goods to a company may qualify for LIS special regime

The DGT confirms that each contribution of a share from a community of goods constitutes a non-monetary contribution and may apply the LIS special regime if the requirements are met.

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