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V2361-23 ·31 August 2023 ·consulta-vinculante Medium impact
Tax

Possibility of applying fiscal neutrality regime to non-monetary share contributions

The consultant asks whether contributions of shares from a company to a new entity may qualify for the special fiscal neutrality regime. The DGT responds that this is possible if the minimum participation, length of time, and absence of purely fiscal objectives are met.

In 6 key points

How it affects those involved

Companies considering share contributions to new entities may benefit from fiscal neutrality under specific conditions.

Lifecycle

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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