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V0925-14 ·2 April 2014 ·consulta-vinculante Medium impact
Tax

Special regime for contribution and exchange of securities may apply if valid economic reasons exist

A group of individuals has enquired whether contributing their shares in various companies to a new holding company can qualify for the special Corporate Tax and Personal Income Tax regimes. The DGT has ruled that this is possible provided that participation and residency requirements are met, and that the transaction serves restructuring purposes rather than being purely for tax advantages.

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2014-04-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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