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V0810-18 ·23 March 2018 ·consulta-vinculante Medium impact
FISCAL

Exemption in Wealth Tax and donation reduction granted

The DGT confirms that a holding entity and its donation to descendants qualify for tax benefits, including exemption in Wealth Tax and reduction in Inheritance and Gift Tax.

In 6 key points

How it affects those involved

Holding entities donating shares to descendants benefit from tax exemptions and reductions under Wealth and Inheritance and Gift Tax regulations.

Lifecycle

2018-03-23PublishedPublished 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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