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V2332-23 ·17 August 2023 ·consulta-vinculante Medium impact
Tax

Full split not covered by tax neutrality if preparatory for donation or inheritance

The DGT determines that a total split of a single-shareholder company, carried out merely to prepare for a subsequent donation or inheritance aimed at distributing assets among children, does not qualify for tax neutrality due to the absence of valid economic motives.

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2023-08-17PublishedPublished 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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