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V0555-22 ·18 March 2022 ·consulta-vinculante Medium impact
Tax

No capital gains tax in IRPF for share donations requires compliance with Art. 20.6 of the ISD Law

A query was raised regarding whether the exemption from capital gains tax in IRPF for corporate donations applies if the requirements of the Inheritance and Gift Tax Law are not met. The DGT ruled that the application of the IRPF rule strictly depends on fulfilling the requirements set out in Article 20.6 of the Inheritance and Gift Tax Law.

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2022-03-18PublishedPublished 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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