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V0436-24 ·14 March 2024 ·consulta-vinculante Medium impact
Tax

Fiscal neutrality possible in share contribution under reorganisation regime

A natural person enquires whether contributing their 30% share in a Spanish entity to a new company may qualify for the special reorganisation regime. The DGT states that this is possible if the requirements of shareholding, duration and nature of the entity are met, and the transaction is not primarily aimed at obtaining a fiscal advantage.

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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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