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V0531-24 ·9 April 2024 ·consulta-vinculante Medium impact
Tax

Possibility of applying fiscal neutrality to share contributions to a new company

A physical person asks whether contributing shares in two entities to a new company may qualify for fiscal neutrality. The DGT responds that this is possible if the requirements of ownership, residence and activity of the entities are met, provided it is not done for tax fraud or evasion.

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2024-04-09PublishedPublished 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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