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V2662-23 ·2 October 2023 ·consulta-vinculante Medium impact
Tax

Share contributions to a holding company may qualify for fiscal neutrality under certain conditions

A private individual asks whether contributing their shares in a holding company to a new company (Newco) may qualify for fiscal neutrality and whether subsequent dividends would be exempt. The DGT states that this is possible if the participation and duration requirements are met, and that dividends could benefit from the exemption under Article 21 of the LIS.

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2023-10-02PublishedPublished 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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