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V2753-23 ·10 October 2023 ·consulta-vinculante Medium impact
Tax

Fiscal neutrality possible for share contributions to holding company under specific conditions

A natural person enquires whether transferring shares in several companies to a holding company may qualify for the special restructuring regime. The DGT states this is possible if minimum shareholding, length of time and absence of purely fiscal objectives are met.

In 6 key points

How it affects those involved

Taxpayers may benefit from fiscal neutrality when transferring shares to a holding company under defined conditions.

Lifecycle

2023-10-10PublishedPublished 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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