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V0673-16 ·18 February 2016 ·consulta-vinculante Medium impact
Tax

No age requirement for share exchange in holding company formation

The DGT confirms no age requirement for share exchanges in setting up a holding company, but uninterrupted possession is needed for non-cash contributions made in the prior year.

In 6 key points

How it affects those involved

Shareholders can exchange shares without age restrictions, but non-cash contributions must be held continuously for the previous year.

Lifecycle

2016-02-18PublishedPublished 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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