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V0274-25 ·13 March 2025 ·consulta-vinculante Medium impact
Tax

Profit from patrimony absence in IRPF depends on ISD reduction requirements

The consultant asks whether the reduction for share donations and exemption from IRPF can be applied. The DGT states that for ISD reduction, the donor must have entitlement to exemption under the Wealth Tax, which cannot be assessed due to lack of data on the recipient's remuneration.

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Lifecycle

2025-03-13PublishedPublished 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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