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V1712-23 ·14 June 2023 ·consulta-vinculante Medium impact
Tax

Can the non-monetary contribution regime be applied if participation requirements are met?

The consultant asks whether contributions of shares from three entities to a new holding company have valid economic reasons to use the special regime. The DGT states that the regime applies if participation and ownership requirements are met, provided the main objective is not tax advantage.

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2023-06-14PublishedPublished 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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