Skip to content
V0469-22 ·10 March 2022 ·consulta-vinculante Medium impact
Tax

No capital gains or losses shall be recognised on the donation of shares if the requirements of Art. 20.6 of the ISD Law are met

A taxpayer over the age of 65 has requested clarification on the tax treatment of donating shares in a limited company to their children. The DGT indicates that, provided the requirements of Article 20.6 of the Inheritance and Gift Tax Law are satisfied, no capital gain or loss shall be deemed to have occurred for the donor.

In 6 key points

Lifecycle

2022-03-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact