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V2360-23 ·31 August 2023 ·consulta-vinculante Medium impact
Tax

Fiscal neutrality regime applicable to social share contributions if conditions met

The consultant asks whether the contribution of shares from a company to a new entity (NEWCO) can benefit from the special fiscal neutrality regime. The DGT confirms this is possible if minimum shareholding, residency and duration requirements are met, provided the objective is not solely to obtain 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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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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