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V0323-19 ·15 February 2019 ·consulta-vinculante Medium impact
Tax

No capital gain or loss on the donation of shares if requirements of Art. 20.6 of the Inheritance and Gift Tax Law are met

A retiree over the age of 65 seeks advice on the tax treatment of donating all their shares to their two children. The DGT notes that while donations typically generate capital gains or losses, an exception exists that allows for the presumption of no such gain or loss if the requirements of Article 20.6 of the Inheritance and Gift Tax Law are satisfied.

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2019-02-15PublishedPublished 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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