MEDIUM
FISCAL Donor must hold shares for 10 years to qualify for IRPF exemption
Technical details
Summary
The DGT confirms that a 10-year holding period set by state law must be met for exemption from capital gains tax on share donations.
In 6 key points
How it affects those involved
Donors must retain shares for at least 10 years to benefit from the capital gains tax exemption under the Income Tax law.
Lifecycle
2025-03-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.