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V2818-23 ·17 October 2023 ·consulta-vinculante Medium impact
Tax

Requirements for applying the fiscal neutrality regime to non-monetary share contributions

Two individuals inquire whether contributing their shares to newly established companies constitutes a non-monetary contribution under the special regime. The DGT states that if minimum shareholding and uninterrupted ownership conditions are met, the transaction may qualify for fiscal neutrality.

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2023-10-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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