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V0011-20 ·9 January 2020 ·consulta-vinculante Medium impact
Tax

No capital gains tax on share donations if requirements of Art. 20.6 ISD Law are met

A query was raised regarding whether the donation of company shares by parents over 65 to their children allows for the non-declaration of capital gains in Personal Income Tax (IRPF). The DGT ruled that Article 33.3.c) of the LIRPF applies, provided the requirements of Article 20.6 of the Inheritance and Gift Tax Law are satisfied.

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2020-01-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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