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V1327-16 31 March 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · canje de valores

Possibility of applying special regime for share exchange or non-cash contributions under LIS requirements

A taxpayer enquires about the tax treatment of contributing various shareholdings to a new company to consolidate family management. The DGT assesses whether the transaction qualifies as a share exchange, non-cash contribution, or is excluded due to the nature of the entities or the percentage contributed.

The question raised

Question raised in Corporate Income Tax:

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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