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V0114-24 ·15 February 2024 ·consulta-vinculante Medium impact
Tax

Fiscal neutrality may apply to non-monetary share contributions in a new company if LIS requirements are met

A natural person wishes to contribute a 25% share in a holding entity to a new company. The DGT assesses whether the transaction qualifies for fiscal neutrality under the Corporate Income Tax and whether the conditions for exemption under the Wealth Tax are satisfied.

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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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