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V0431-24 ·14 March 2024 ·consulta-vinculante Medium impact
FISCAL

Fiscal neutrality regime applicable to share contributions under specific conditions

A natural person enquires whether the contribution of shares in an entity to a new company may benefit from the special fiscal neutrality regime. The DGT states that it applies if residence, minimum shareholding and duration requirements are met, provided it is not for tax fraud or evasion.

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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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