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V2696-23 ·4 October 2023 ·consulta-vinculante Medium impact
Tax

Possibility of applying fiscal deferral to share contributions to new companies under certain conditions

A physical person enquires whether the fiscal neutrality regime can be applied when contributing 100% of shares in an entity to two new companies. The DGT responds that this is possible if participation and ownership requirements are met, provided the operation is not purely for tax purposes.

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2023-10-04PublishedPublished 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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