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V2730-23 6 October 2023 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · aportación no dineraria

Requirements for claiming fiscal neutrality in social share contributions

A family entity asks whether contributions of shares from other companies to its capital can benefit from the special fiscal neutrality regime. The DGT responds that this is only possible if the contributed shares represent at least 5% of the recipient entity's own funds, and if the recipient entity does not have property or movable asset management as its main activity.

The question raised

Cuestión planteada Si la operación descrita puede 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 los motivos económicos son suficientes y válidos.

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