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A query was raised regarding whether the donation of shares in a limited company (SL) allows for exemption from capital gains tax under Personal Income Tax (IRPF), provided the regional requirements for reductions under Inheritance and Gift Tax (ISD) are met. The Directorate General for Taxes (DGT) ruled that applicability depends on meeting the requirements of Article 20.6 of Law 29/1987, and that regional requirements are irrelevant in this context.
This ruling clarifies that compliance with national requirements under Article 20.6 of the ISD Law is the decisive factor for tax exemption on capital gains during share donations, regardless of regional tax reductions.
The tax team reviews your specific situation.
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