Skip to content
V3916-15 ·9 December 2015 ·consulta-vinculante Medium impact
Tax

Exchange and non-cash contributions may apply under special regime if legal requirements are met

A group of individuals asks whether transferring their shares in several companies to a new holding company can qualify for the special reorganisation regime. The DGT confirms this is possible provided voting majority and minimum shareholding requirements are met, and the economic justifications presented are valid.

In 6 key points

How it affects those involved

The regime allows for share exchanges and non-monetary contributions under specific conditions, supporting corporate restructuring with economic rationale.

Lifecycle

2015-12-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact