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V2359-23 ·31 August 2023 ·consulta-vinculante Medium impact
Tax

Possibility of applying fiscal neutrality regime to share contributions under specific conditions

A company asks whether contributions of its shareholders' (physical persons) shares to the entity may qualify for the special fiscal neutrality regime. The DGT confirms this is possible if participation percentages and activity requirements are met, noting that the transaction must not primarily aim at obtaining a fiscal advantage.

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2023-08-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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