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V0088-24 ·15 February 2024 ·consulta-vinculante Medium impact
Tax

Contributions to holding companies may qualify for fiscal neutrality if conditions are met

A family group wishes to transfer their shares in an operating company to individual holding companies to facilitate family management and investment diversification. The DGT examines whether this reorganisation qualifies for fiscal neutrality and whether future dividends will be exempt.

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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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