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V3098-23 ·27 November 2023 ·consulta-vinculante Medium impact
Tax

Fiscal neutrality regime applicable to non-monetary share contributions if conditions met

A shareholder wishes to contribute 50% of their share in a company to a new entity (Newco). The DGT states that the transaction may qualify for the fiscal neutrality regime if participation and ownership requirements are met, provided it is not for fraud or mere tax advantage.

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2023-11-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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