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Special regimes for individuals and digital assets.
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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
Una persona física consulta si la aportación de sus participaciones en la entidad A a la entidad B puede aplicar el régimen especial de fusiones y escisiones. La DGT señala que es posible si se cumplen los requisitos de participación mínima, residencia y posesión ininterrumpida, siempre que no sea por fraude o evasión fiscal.
The fiscal team reviews your specific situation.
Partner-attended · reply within 24 business hours
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