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V2337-23 ·17 August 2023 ·consulta-vinculante Medium impact
Tax

Contributions to a new company may qualify for tax neutrality

A shareholder asks whether transferring their shares to a new company (NEWCO) can benefit from the tax neutrality regime. The DGT states that this is possible under both non-cash contributions and share exchange regimes, provided legal requirements are met and valid economic justifications exist.

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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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