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V2101-19 ·9 August 2019 ·consulta-vinculante Medium impact
FISCAL

Requirements for applying the special non-cash contribution regime

Contributors inquire whether transferring shares from a company to a holding may qualify under the special restructuring regime. The DGT states that continuous holding and minimum participation thresholds would be met if more than 5% of shareholders' equity is transferred, subject to the existence of genuine economic motives.

In 6 key points

How it affects those involved

Contributors may qualify for the special non-cash contribution regime if they transfer more than 5% of a company's equity to a holding, provided there are genuine economic reasons behind the transfer and uninterrupted ownership.

Lifecycle

2019-08-09PublishedPublished 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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