Skip to content
V0863-17 ·6 April 2017 ·consulta-vinculante Medium impact
Tax

Income tax exemption for donation of shares applicable if Inheritance and Wealth Tax requirements are met

A shareholder over 65 has enquired whether donating company shares to his daughters allows for an Income Tax exemption and a reduction in Inheritance and Gift Tax. The Directorate General for Taxes (DGT) has ruled that if the requirements of Inheritance and Wealth Tax regulations are satisfied, both tax benefits may be applied.

In 6 key points

Lifecycle

2017-04-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact