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V0939-24 ·29 April 2024 ·consulta-vinculante Medium impact
Tax

Conditions for the application of the tax neutrality regime in a securities exchange

A married couple inquires whether the contribution of shares in four companies to a new entity (Newco) may qualify for the tax neutrality regime. The DGT responds that it is possible provided that the entity acquires the majority of voting rights and the requirements of Article 80 of the LIS are met, and provided that the primary objective is not tax fraud or tax advantage.

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2024-04-29PublishedPublished 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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