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V0027-24 ·13 February 2024 ·consulta-vinculante Medium impact
Tax

Fiscal neutrality regime applicable to asset contributions if conditions met

An entity managing property rentals asks whether contributing part of its assets to three new companies may qualify for the fiscal neutrality regime. The DGT responds that this is possible if the new companies are resident in Spain, the contributing entity retains at least a 5% stake, and the transaction is not primarily aimed at tax fraud or evasion.

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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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