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V1817-23 ·22 June 2023 ·consulta-vinculante Medium impact
Tax

Requirements for special regime of financial split, share exchange and non-monetary contributions

An education company asks whether it can carry out a financial split of its real estate holdings and a subsequent share exchange and shareholder contributions to restructure its family groups. The DGT examines whether these operations comply with the Corporate Income Tax Law and commercial regulations.

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2023-06-22PublishedPublished 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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