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V0731-24 ·16 April 2024 ·consulta-vinculante Medium impact
Tax

Requirements for applying fiscal neutrality in social share contributions

A taxpayer asks whether contributing shares in an existing entity allows applying the special regime of fiscal neutrality and whether this violates succession and donations tax reduction requirements. The DGT responds that fiscal neutrality may apply if LIS requirements are met, and that subsequent contributions do not breach the requirement to maintain acquired assets under succession tax rules.

In 6 key points

How it affects those involved

Contributors may benefit from fiscal neutrality in share transfers if LIS conditions are met, without violating succession tax maintenance rules.

Lifecycle

2024-04-16PublishedPublished 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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