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V0662-22 ·25 March 2022 ·consulta-vinculante Medium impact
Tax

Donated shares can be contributed to a holding company without losing the 95% reduction

The taxpayer asks whether contributing shares received via donation to a holding company breaches the requirement to maintain the acquired assets. The DGT rules that such a contribution does not affect this requirement, provided that the value of the reduction and the right to exemption from Wealth Tax are maintained.

In 6 key points

How it affects those involved

This ruling provides legal certainty for taxpayers looking to restructure family businesses through holding companies while preserving tax benefits related to donations.

Lifecycle

2022-03-25PublishedPublished 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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