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V5454-26 ·7 August 2026 ·consulta-vinculante Medium impact
Tax

Potential application of tax neutrality regime when contributing rural estates to new companies

An agricultural company has requested a ruling on whether the contribution of two rural estates to two new entities (NewCo1 and NewCo2) can qualify for the special tax neutrality regime. The Directorate General for Taxes (DGT) has determined that the transaction could meet the requirements for said regime, either as a contribution of business branches or as a contribution of assets.

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2026-08-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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