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V0435-21 2 March 2021 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · canje de valores

Fiscal neutrality regime applicable in share swaps and splits with valid economic reasons

A company asks about the tax treatment of a capital increase via share contributions followed by a full split. The DGT examines whether these operations qualify for the special neutrality regime under Corporate Tax and its impact on VAT.

The question raised

Sobre la operación de ampliación de la entidad B, en virtud de la cual se aporta el 95% del capital social de la entidad A:

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