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A person over 65 inquired whether donating the bare ownership of shares in a real estate leasing company allows for the exemption from personal income tax (IRPF) capital gains. The DGT ruled that the same treatment as full ownership applies, provided the requirements of Article 20.6 of the Inheritance and Gift Tax Law are satisfied.
This ruling provides legal certainty for taxpayers planning succession or gift strategies involving bare ownership, confirming that the tax treatment remains neutral for capital gains purposes if inheritance and gift tax regulations are strictly followed.
The tax team reviews your specific situation.
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