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V1979-16 ·9 May 2016 ·consulta-vinculante Medium impact
Tax

Shareholders' cash contributions to strengthen equity increase acquisition value of shares

A shareholder enquires about the tax treatment of a cash contribution to a company to improve its financial position without increasing share capital. The DGT responds that such a contribution does not generate income for the company and increases the acquisition value of shares for the shareholder.

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2016-05-09PublishedPublished 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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