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V2899-20 ·24 September 2020 ·consulta-vinculante Medium impact
Tax

Value exchange and non-cash contributions may apply under special regime if legal and economic conditions met

A natural person enquires whether contributions of shares from two companies to a new holding company may qualify for the special merger and reorganisation regime. The DGT states this is possible provided voting rights majority, shareholding percentages and valid economic motives are met.

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2020-09-24PublishedPublished 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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