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V0738-24 ·16 April 2024 ·consulta-vinculante Medium impact
Tax

Non-cash share contributions may qualify for fiscal neutrality under certain conditions

A natural person enquires whether contributions of shares from several entities to a Spanish resident company may benefit from the special reorganisation regime. The DGT states that if participation and ownership requirements are met, the transaction may be tax-neutral.

In 6 key points

How it affects those involved

Companies may benefit from tax neutrality when contributing non-monetary shares under specific conditions.

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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