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V2663-23 ·2 October 2023 ·consulta-vinculante Medium impact
Tax

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

A natural person enquires whether they can contribute their shares in a holding company to a new company (Newco) under the fiscal neutrality regime and whether subsequent dividends would be exempt. The DGT responds 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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