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A taxpayer has enquired whether the donation of company shares allows for the application of Inheritance and Gift Tax reductions and the exemption from capital gains tax under Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) has ruled that, provided the requirements of Wealth Tax regulations and the Inheritance and Gift Tax Law are met, the IRPF exemption is applicable.
This ruling clarifies the tax benefits available when donating company shares, confirming that meeting specific legal requirements allows for both inheritance/gift tax reductions and personal income tax exemptions on capital gains.
The tax team reviews your specific situation.
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