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V2432-23 ·7 September 2023 ·consulta-vinculante Medium impact
Tax

Possibility of applying the tax neutrality regime in contributions of shares subject to compliance with legal requirements

The DGT states that the special tax neutrality regime applies only if minimum 5% shareholding and valid economic reasons are met, excluding transfers below this threshold.

In 6 key points

How it affects those involved

Transfers below the 5% shareholding threshold or lacking valid economic justification do not qualify for the special tax neutrality regime.

Lifecycle

2023-09-07PublishedPublished 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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