Skip to content
V0529-24 ·9 April 2024 ·consulta-vinculante Medium impact
Tax

Possibility of applying fiscal neutrality to social share contributions to a new entity

A physical person enquires whether contributing their shares in two companies to a newly established entity may qualify for fiscal neutrality. The DGT responds that this is possible if minimum shareholding, residency and entity activities requirements are met, provided it is not done for tax fraud or advantage.

In 6 key points

Lifecycle

2024-04-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact