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V0115-16 ·15 January 2016 ·consulta-vinculante Medium impact
Tax

The fair value of donated listed shares is their market value on the date of donation

A query was raised regarding the value to be stated in a deed of gift for listed shares and whether the holding period affects regional tax reductions. The DGT indicates that the fair value is the market value on the date of the donation and refers to the relevant Autonomous Community for the interpretation of its holding period requirements.

In 6 key points

Lifecycle

2016-01-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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