Skip to content
V2936-23 ·2 November 2023 ·consulta-vinculante Medium impact
Tax

Possibility of applying fiscal neutrality regime to share contributions to a holding company

A private individual enquires whether the transfer of shares in two construction entities to a new holding company meets the special LIS regime requirements. The DGT states that such regime applies if the participation, uninterrupted ownership and absence of purely fiscal motives are satisfied.

In 6 key points

How it affects those involved

The regime may apply to share transfers to a holding company under specific conditions, affecting tax treatment of such transactions.

Lifecycle

2023-11-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact