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V3119-23 ·1 December 2023 ·consulta-vinculante Medium impact
Tax

Contributions to a holding company may qualify for fiscal neutrality under certain conditions

A natural person proposes to transfer their shares in entity M to holding company A. The DGT examines whether this transaction qualifies for the special regime of fiscal neutrality and whether subsequent dividends would be exempt.

In 6 key points

Lifecycle

2023-12-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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