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Regulatory compliance and tax reporting obligations.
Special regimes for individuals and digital assets.
Tax defense and wealth taxes
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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
Una persona física consulta si la aportación de participaciones de dos entidades a una tercera puede acogerse al régimen especial de neutralidad fiscal. La DGT indica que es posible siempre que se cumplan los requisitos de participación, residencia y posesión ininterrumpida, y que no exista como objetivo principal el fraude o la ventaja fiscal.
The fiscal team reviews your specific situation.
Partner-attended · reply within 24 business hours
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