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V0428-15 ·3 February 2015 ·consulta-vinculante Medium impact
Tax

95% donation reduction possible for bare property of shares and subsequent domain consolidation

The DGT confirms that a 95% reduction can be applied both at the time of donation and during domain consolidation, provided legal requirements are met.

In 6 key points

Lifecycle

2015-02-03PublishedPublished 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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