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V1820-21 ·9 June 2021 ·consulta-vinculante Medium impact
Tax

Contributing donated shares to a holding company does not prevent the application of the 95% reduction

The taxpayer asks whether contributing shares received via donation (subject to a 95% reduction) to their holding companies breaches the duty to maintain the acquired assets. The DGT rules that the contribution does not affect the maintenance requirement, provided that the value of the acquisition and the right to the Wealth Tax exemption are preserved.

In 6 key points

How it affects those involved

This ruling provides legal certainty for taxpayers wishing to restructure their assets through holding companies without losing the tax benefits associated with donated shares.

Lifecycle

2021-06-09PublishedPublished 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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