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V3099-20 ·16 October 2020 ·consulta-vinculante Medium impact
FISCAL

Requirements for applying the fiscal neutrality regime to non-monetary contributions

Some partners inquire whether transferring their shares in two entities to a holding company may qualify for the fiscal neutrality regime. The DGT states that this is possible if the participation and ownership requirements are met, and the reasons given for reorganisation and family control may be considered valid economic grounds, subject to verification of facts.

In 6 key points

How it affects those involved

The guidance clarifies that non-monetary contributions to a holding company may qualify for fiscal neutrality under specific conditions, particularly when linked to corporate reorganisation and family control, provided the economic rationale is substantiated.

Lifecycle

2020-10-16PublishedPublished 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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