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V0665-24 ·15 April 2024 ·consulta-vinculante Medium impact
Tax

No capital gains or losses on share donations if Art. 20.6 ISD Law requirements are met

A query was raised regarding the applicability of the capital gains exemption in the donation of company shares. The DGT has ruled that this exemption shall apply provided that the requirements set out in Article 20.6 of the Inheritance and Gift Tax Law are satisfied.

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2024-04-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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