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V1767-14 ·8 July 2014 ·consulta-vinculante Medium impact
Tax

Special tax neutrality regime applicable to share contributions subject to specific requirements

A family group has requested clarification on whether contributing their shares in various companies to a recipient entity qualifies for the special tax neutrality regime. The Directorate General for Taxes (DGT) has ruled that eligibility depends on meeting specific requirements regarding voting rights majorities, tax residence, and minimum shareholding percentages.

In 6 key points

How it affects those involved

This ruling clarifies the strict conditions necessary to benefit from tax neutrality during corporate restructurings involving share contributions, emphasizing the importance of maintaining control and specific ownership thresholds.

Lifecycle

2014-07-08PublishedPublished 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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