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V1845-16 ·27 April 2016 ·consulta-vinculante Medium impact
Tax

Share contribution to a new company may be treated as capital gain or qualify for share exchange regime

A parent and child ask whether contributing shares to a new company generates capital gains for income tax. The DGT explains that under the general regime, a gain or loss arises, but if the conditions for the special share exchange regime are met, no income is recognised.

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Lifecycle

2016-04-27PublishedPublished 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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