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V0108-24 ·15 February 2024 ·consulta-vinculante Medium impact
Tax

Possibility of applying fiscal neutrality regime in share contribution to a new company

A physical person enquires whether a 25% share contribution to a new entity B from entity A qualifies for the special restructuring regime. The DGT responds that it is possible if the LIS requirements are met and the entity does not manage movable or immovable assets.

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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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