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V2756-23 ·10 October 2023 ·consulta-vinculante Medium impact
Tax

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

A natural person enquires whether contributing their shares in several companies to a holding company may benefit from the special regime for restructurings. The DGT responds that this is possible if the minimum shareholding, length of time, and absence of purely fiscal motives are met.

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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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