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V0919-24 ·25 April 2024 ·consulta-vinculante Medium impact
Tax

The contribution of shares from one entity to another may qualify for the special tax neutrality regime

A natural person inquires whether the contribution of their shares in entity A to entity B may apply the special regime for mergers and demergers. The DGT indicates that this is possible if the requirements of minimum participation, residence, and uninterrupted ownership are met, provided it is not for the purpose of tax fraud or evasion.

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2024-04-25PublishedPublished 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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