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V2520-23 ·19 September 2023 ·consulta-vinculante Medium impact
Tax

Requirements for eligibility for the tax neutrality regime in the contribution of assets

A taxpayer wishes to transfer zoo assets (jointly owned by spouses under community property) to a company for generational succession planning. The DGT states that the operation may qualify for fiscal neutrality if participation and allocation conditions are satisfied.

In 6 key points

How it affects those involved

The operation may qualify for fiscal neutrality under specific conditions, allowing tax-neutral transfer of jointly owned assets for succession planning.

Lifecycle

2023-09-19PublishedPublished 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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