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V0079-24 ·15 February 2024 ·consulta-vinculante Medium impact
Tax

Requirements for claiming special non-cash contribution regime

A taxpayer asks whether transferring shares from two companies to a new holding company qualifies for the special tax neutrality regime. The DGT states that the regime applies if the 5% minimum shareholding, uninterrupted ownership, and absence of fraudulent purposes are met.

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2024-02-15PublishedPublished 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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