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V3526-20 10 December 2020 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · aportación no dineraria

Non-monetary contributions may apply under special regime if participation, tenure and economic grounds are met

A natural person enquires whether contributions of shares in an entity to other companies may qualify for the special LIS regime. The DGT states this is possible if participation percentages and tenure requirements are met, although it warns that economic grounds must be valid and not merely fiscal.

The question raised

Question posed: Whether the described operations may benefit from the tax regime provided for in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax and whether valid economic reasons exist.

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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