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V3534-15 ·17 November 2015 ·consulta-vinculante Medium impact
Tax

Possibility of claiming tax neutrality in non-cash share transfers

A taxpayer asks whether a non-cash transfer of shares between entities may qualify for the special tax neutrality regime and whether the stated economic justifications are valid. The DGT states that this is possible provided the requirements of Article 87 of the LIS are met and the economic reasons given are legitimate.

In 6 key points

How it affects those involved

Contributors may benefit from tax neutrality in share transfers under specific legal conditions and valid economic justifications.

Lifecycle

2015-11-17PublishedPublished 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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