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V2754-23 ·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 that 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

The regime allows tax neutrality for share transfers to holding companies under defined conditions, potentially reducing tax liabilities for restructurings.

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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