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V2730-23 ·6 October 2023 ·consulta-vinculante Medium impact
Tax

Requirements for claiming fiscal neutrality in social share contributions

A family entity asks whether contributions of shares from other companies to its capital can benefit from the special fiscal neutrality regime. The DGT responds that this is only possible if the contributed shares represent at least 5% of the recipient entity's own funds, and if the recipient entity does not have property or movable asset management as its main activity.

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2023-10-06PublishedPublished 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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