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V2098-19 9 August 2019 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · aportación no dineraria

Non-cash contributions may qualify under LIS special regime if conditions met

Individuals inquire whether contributions of shares from two entities to a Spanish resident company may qualify for the LIS special regime. The DGT states this is possible if participation percentages, uninterrupted ownership, and the absence of fraud or tax advantage as the primary motive are satisfied.

The question raised

Cuestión planteada Si la operación descrita se podría acoger al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.

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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