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V0286-24 ·4 March 2024 ·consulta-vinculante Medium impact
Tax

Requirements for claiming the special non-monetary contribution regime

A taxpayer asks whether transferring shares from two companies to a new holding company qualifies for the special tax neutrality regime. The DGT states that if the 5% minimum shareholding, uninterrupted ownership, and valid economic reasons are met, the transaction qualifies for the special regime.

In 6 key points

How it affects those involved

Contributors may benefit from tax neutrality under specific conditions when transferring shares between companies.

Lifecycle

2024-03-04PublishedPublished 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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