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V3033-20 ·8 October 2020 ·consulta-vinculante Medium impact
Tax

It is possible to apply corporate reorganisation rules to physical persons' share contributions under certain conditions

A couple asks whether contributing shares in several companies to a family holding company can qualify for the special reorganisation regime. The DGT states that this is possible if minimum shareholding and uninterrupted ownership requirements are met, provided there are valid economic reasons.

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2020-10-08PublishedPublished 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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