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V0258-22 ·14 February 2022 ·consulta-vinculante Medium impact
Tax

Reinvestment exemption requires acquisition of shares or holdings; treasury contributions are insufficient

The taxpayer asks whether a contribution by partners to a company's treasury is sufficient to apply the capital gains reinvestment exemption, or if a capital increase is required. The DGT rules that the exemption necessitates the acquisition of shares or social holdings.

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2022-02-14PublishedPublished 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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