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V2215-19 19 August 2019 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · aportación no dineraria

Requirements for applying the special non-cash contribution regime

A private individual enquires whether contributions of their shares in a company to a newly established resident entity in Spain may qualify for the special LIS regime. The DGT states that this is possible if the participation and ownership requirements are met and the economic motives are valid.

The question raised

Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si existen motivos económicos válidos.

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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