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V0737-20 ·6 April 2020 ·consulta-vinculante Medium impact
Tax

Transfer of shares between companies has no impact on partners' Personal Income Tax

A married couple and their daughters, who own a company that in turn holds two others, intend to create new companies to acquire the shares of the original ones without consideration. The Directorate General for Taxes (DGT) has ruled that this inter-company transaction does not affect the Personal Income Tax (IRPF) of the individual partners.

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2020-04-06PublishedPublished 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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