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V3019-23 ·21 November 2023 ·consulta-vinculante Medium impact
Tax

The contribution of social shares to a new company generates a capital gain or loss

A shareholder wishes to contribute all shares of a limited liability company to a new limited liability company. The DGT responds that this operation constitutes a transfer that generates a capital gain or loss for Personal Income Tax purposes.

In 6 key points

Lifecycle

2023-11-21PublishedPublished 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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