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V2340-23 ·17 August 2023 ·consulta-vinculante Medium impact
Tax

Possibility of applying tax neutrality regime to social share transfer

A physical person enquires whether transferring their share in entity B to entity A may qualify for the special restructuring regime. The DGT states that if participation and ownership requirements are met, the transaction may be tax-neutral.

In 6 key points

Lifecycle

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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