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V2333-23 ·17 August 2023 ·consulta-vinculante Medium impact
Tax

Fiscal neutrality applicable to activity branch contributions and share exchanges if legal requirements met

The DGT confirms that contributions to an activity branch and share exchanges may benefit from the fiscal neutrality regime of the Corporate Income Tax, provided the contribution forms an autonomous economic unit and the exchange meets voting majority and residency requirements.

In 6 key points

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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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