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V0287-24 ·4 March 2024 ·consulta-vinculante Medium impact
Tax

Possibility of applying special non-monetary contribution regime under participation and ownership requirements

A physical person asks whether contributions of shares from two companies to a new holding may qualify for the special tax neutrality regime. The DGT states this is possible if minimum 5% ownership, uninterrupted possession, and valid economic reasons are met.

In 6 key points

How it affects those involved

The ruling clarifies conditions under which non-monetary share contributions to a holding company may qualify for tax neutrality, supporting cross-company share reallocations under specific criteria.

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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