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V1697-15 ·29 May 2015 ·consulta-vinculante Medium impact
Tax

Possibility of benefiting from special contribution regime under legal and economic requirements

The inquiry asks whether the transfer of shares from one entity to another or to a new company can qualify for a special tax regime. The DGT confirms that this is possible provided residence and voting majority requirements are met and the transaction has valid economic motives.

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2015-05-29PublishedPublished 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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