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V0126-17 ·23 January 2017 ·consulta-vinculante Medium impact
Tax

Income Tax exemption applies to the donation of shares in a company meeting ISD and Wealth Tax requirements

The taxpayer asks whether donating shares in a holding company allows for an Income Tax exemption. The DGT rules that if the requirements for reduction under Inheritance and Gift Tax and exemption under Wealth Tax are met, the Income Tax exemption shall apply.

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2017-01-23PublishedPublished 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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