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V2656-23 ·29 September 2023 ·consulta-vinculante Medium impact
Tax

Requirements for claiming fiscal neutrality in social share contributions

Individuals inquire whether transferring their shareholdings in a company to two other entities may qualify for the special fiscal neutrality regime and whether their motives are valid. The DGT states that if participation and ownership conditions are met, the transaction may qualify for this regime, provided its primary objective is not fiscal advantage.

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2023-09-29PublishedPublished 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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