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V2327-23 ·10 August 2023 ·consulta-vinculante Medium impact
Tax

Applicability of the fiscal neutrality regime to non-cash share contributions

A natural person enquires whether contributions of shares from three companies to a new entity (Newco) may qualify for the special restructuring regime. The DGT determines that if the requirements of ownership and participation are met, the transaction constitutes a non-cash contribution subject to the fiscal neutrality regime.

In 6 key points

How it affects those involved

The transaction qualifies as a non-cash contribution under the fiscal neutrality regime if ownership and participation conditions are met.

Lifecycle

2023-08-10PublishedPublished 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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