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V1276-23 ·12 May 2023 ·consulta-vinculante Medium impact
Tax

Possibility of applying fiscal neutrality regime to improper mergers and non-cash contributions

The consultant proposes an improper merger followed by non-cash contributions from partners to other companies. The DGT states that these operations may fall within the special neutrality regime and be exempt from VAT, provided legal requirements are met and the primary objective is not fiscal advantage.

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2023-05-12PublishedPublished 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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