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V0018-24 ·13 February 2024 ·consulta-vinculante Medium impact
Tax

Fiscal neutrality applicable to share swaps and non-cash contributions if conditions met

The consultant asks whether creating a new company to hold shares from other entities may qualify for the fiscal neutrality regime. The DGT states that the operation may be considered a share swap or a non-cash contribution, provided legal requirements are met and the main objective is not fiscal advantage.

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2024-02-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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