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V2342-23 ·21 August 2023 ·consulta-vinculante Medium impact
Tax

Fiscal neutrality regime applicable to non-cash share contributions if conditions met

A natural person enquires whether contributions of shares in two entities to a new company (NEWCO) may qualify for the special asset contribution regime. The DGT states that this is possible provided the minimum shareholding, uninterrupted ownership and valid economic reasons are met.

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2023-08-21PublishedPublished 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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