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V0739-17 ·23 March 2017 ·consulta-vinculante Medium impact
FISCAL

Meeting requirements for exemption in Wealth Tax to claim reduction in Inheritance and Gift Tax

The DGT confirms that the requirements for exemption in Wealth Tax are met for shareholders of the parent company in a donation of shareholdings to children.

In 6 key points

How it affects those involved

The exemption in Wealth Tax is applicable, allowing a reduction in Inheritance and Gift Tax for the transfer of shareholdings from parents to children.

Lifecycle

2017-03-23PublishedPublished 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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