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V0411-19 ·27 February 2019 ·consulta-vinculante Medium impact
Tax

Donation of shares generates capital gains or losses for Income Tax purposes

A query was made regarding the tax treatment of donating shares to children following a previous non-monetary contribution. The DGT ruled that the donation triggers a capital gain or loss and warned that if the primary motive is tax advantage, the special regime applied to the previous contribution could be invalidated.

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Lifecycle

2019-02-27PublishedPublished 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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