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V2785-23 ·13 October 2023 ·consulta-vinculante Medium impact
Tax

Fiscal neutrality possible for share contributions and dividend exemptions under conditions

Societies inquire whether contributions of shares in a holding company to new entities may benefit from special fiscal neutrality and whether dividends from such structures are exempt under Corporate Tax. The DGT confirms this is possible if participation requirements are met and there is no fraud intent, and dividends may be exempt under Article 21 of the LIS.

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2023-10-13PublishedPublished 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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