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V0230-14 ·30 January 2014 ·consulta-vinculante Medium impact
Tax

Applicability of the 95% reduction on donations of shares subject to management function requirements

A family group has enquired whether they can apply the 95% reduction to the donation of corporate shares. The DGT has ruled that this requires meeting the legal requirements regarding management functions and remuneration, regardless of the type of relationship or contract held with the entity.

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2014-01-30PublishedPublished 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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