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V2662-23 2 October 2023 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · neutralidad fiscal

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

A private individual asks whether contributing their shares in a holding company to a new company (Newco) may qualify for fiscal neutrality and whether subsequent dividends would be exempt. The DGT states that this is possible if the participation and duration requirements are met, and that dividends could benefit from the exemption under Article 21 of the LIS.

The question raised

1.) Si la operación descrita podría acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si existen motivos económicos válidos.

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