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V2872-21 ·17 November 2021 ·consulta-vinculante Medium impact
Tax

Contributing inherited shares to a company does not breach the requirement to maintain the value of the acquisition

A query was raised regarding whether contributing shares received through inheritance to a holding company breaches the requirement to maintain the acquisition for ten years. The DGT clarifies that this requirement refers to maintaining the value of what was acquired, rather than the ownership of the original shares.

In 6 key points

How it affects those involved

This ruling provides legal certainty for taxpayers performing corporate restructuring involving inherited assets, confirming that the continuity of the acquisition is preserved through the value of the contribution.

Lifecycle

2021-11-17PublishedPublished 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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