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V2873-23 ·25 October 2023 ·consulta-vinculante Medium impact
Tax

Non-cash contributions may qualify for fiscal neutrality if conditions met

A natural person asks whether contributions of shares from two entities to a third may benefit from the special regime of fiscal neutrality. The DGT states that this is possible provided the requirements of ownership, residency and uninterrupted holding are met, and there is no primary objective of fraud or tax advantage.

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2023-10-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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