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V0430-24 ·14 March 2024 ·consulta-vinculante Medium impact
Tax

Share contribution to a holding company may qualify for fiscal neutrality under certain conditions

A taxpayer asks whether contributing shares in a company to its holding company may qualify for the special regime and whether subsequent dividends would be exempt. The DGT states that the operation may qualify under the special regime if participation and duration requirements are met, and dividends could be exempt under Article 21 of the LIS.

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2024-03-14PublishedPublished 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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