Skip to content
V0251-17 ·31 January 2017 ·consulta-vinculante Medium impact
FISCAL

Non-cash contributions may apply under special regime if conditions met

A natural person asks whether transferring their shares in entity A to society B qualifies for the special non-cash contribution regime. The DGT states that the conditions are met if the receiving entity is resident, the contributor holds more than 5% shareholding, and the transferred entity is not a movable or immovable property management fund.

In 6 key points

Lifecycle

2017-01-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The fiscal team reviews your specific situation.

Talk to the fiscal team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact