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V0658-21 ·22 March 2021 ·consulta-vinculante Medium impact
Tax

Capital gains must be regularized in Personal Income Tax when the requirements for the donation of companies are no longer met

A taxpayer asks how to regularize their situation after donating social shares with a reduction in Inheritance and Gift Tax, if the value maintenance requirements are subsequently breached. The DGT indicates that the capital gain must be taxed in the tax year in which the breach occurs.

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2021-03-22PublishedPublished 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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