Skip to content
V0139-16 ·19 January 2016 ·consulta-vinculante Medium impact
Tax

95% reduction on donation of shares applicable if Wealth Tax exemption requirements are met

A query was raised regarding the application of the reduction for the donation of shares in three commercial entities to the children of the partners. The DGT clarifies that the reduction is contingent upon the donees maintaining the right to the Wealth Tax exemption.

In 6 key points

Lifecycle

2016-01-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact