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V0696-14 ·13 March 2014 ·consulta-vinculante Medium impact
Tax

Special non-monetary contribution regime applicable if conditions met

A natural person asks whether they can benefit from the special non-monetary contribution regime by transferring shares from two companies to a third. The DGT states that such a regime may apply if participation and residency requirements are met and the transaction has valid economic motives.

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Lifecycle

2014-03-13PublishedPublished 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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