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V2512-23 ·18 September 2023 ·consulta-vinculante Medium impact
FISCAL

Contributions to a new company may qualify for fiscal neutrality under certain conditions

A natural person asks what value the shares contributed to a new company (NEWCO) should have to determine whether the IRPF valuation rule applies. The tax authority responds that if the special regime requirements are met, fiscal neutrality will apply, preserving previous fiscal values.

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2023-09-18PublishedPublished 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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