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V2996-16 ·28 June 2016 ·consulta-vinculante Medium impact
Tax

Limitation of exemption applies to transfer of HoldCo2 shares

The consultant asks whether the limitation on exemption for non-monetary contributions affects both the transfer of the company and its shares. The DGT determines that, due to a prior transfer of assets in 2012, the limitation applies to the transfer of HoldCo2 shares.

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2016-06-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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