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V2079-23 ·14 July 2023 ·consulta-vinculante Medium impact
Tax

Non-cash contributions to shareholdings may qualify for fiscal neutrality

A natural person enquires whether contributions of shares in two companies to a new Spanish resident company may benefit from the special regime of fiscal neutrality. The DGT states that this is possible provided the minimum shareholding requirement, uninterrupted ownership, and the fact that the activities of the contributing companies are not property management are met.

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2023-07-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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