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V0509-24 ·8 April 2024 ·consulta-vinculante Medium impact
Tax

Fiscal neutrality applicable in share exchanges and non-cash contributions if conditions met

A natural person enquires whether the special regime for mergers and non-cash contributions can be applied when exchanging majority shares and contributing minority shares to an entity. The DGT responds that it is possible provided the requirements of shareholding, residency and uninterrupted ownership are met, and the transaction is not primarily aimed at obtaining a fiscal advantage.

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2024-04-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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