Skip to content
V0201-22 ·8 February 2022 ·consulta-vinculante Medium impact
Tax

Reduction for donation of shares requires compliance with Wealth Tax exemption

A taxpayer inquired about proving the performance of management functions to apply a reduction in Inheritance and Gift Tax. The DGT clarified that the management requirement can be met by any member of the family group and that partial retirement does not prevent the exemption.

In 6 key points

Lifecycle

2022-02-08PublishedPublished 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