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V0008-17 ·2 January 2017 ·consulta-vinculante Medium impact
Tax

Exemption for non-monetary share transfer requires income threshold in all holding periods

The query asks whether the 70% income threshold for the exemption from positive income in a non-monetary contribution must be met only in the transfer year or across all years of holding. The DGT responds that the income requirement must be satisfied in each year of ownership.

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2017-01-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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