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V1639-14 26 June 2014 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · aportación no dineraria

Potential application of tax neutrality regime to non-monetary contributions and securities exchanges

A family group has enquired whether a restructuring involving the contribution of shares and the exchange of securities can qualify for the special tax neutrality regime. The Directorate General for Taxes (DGT) has ruled that this is possible, provided that the requirements regarding participation, residence, and valid economic reasons are met.

The question raised

Cuestión planteada 1) Si la operaciones descritas pueden acogerse al régimen fiscal especial del capítulo VIII, del título VII del texto refundido de la Ley del Impuesto sobre Sociedades aprobado por Real Decreto Legislativo 4/2004, de 5 de marzo.

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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