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V3099-23 ·28 November 2023 ·consulta-vinculante Medium impact
Tax

Requirements for applying the fiscal neutrality regime in non-cash share contributions

A physical person proposes making a non-cash contribution of their shares in one company to another company in which they already hold shares. The DGT states that the transaction may qualify for the fiscal neutrality regime if the requirements of ownership and participation are met, provided it is not undertaken for fiscal advantage.

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2023-11-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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