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V0484-24 ·3 April 2024 ·consulta-vinculante Medium impact
Tax

Fiscal neutrality applicable to share swaps and non-cash contributions if legal requirements met

Individuals inquire whether contributing shares to a new company (Newco) qualifies for fiscal neutrality. The DGT confirms this is possible provided voting rights majority, minimum shareholding, and valid economic reasons are met.

In 6 key points

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2024-04-03PublishedPublished 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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