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V0895-25 ·26 May 2025 ·consulta-vinculante Medium impact
Tax

No capital gain or loss on share donation if article 20.6 of the ISD law is met

A couple asks whether donating company shares to their daughter avoids capital gains tax. The DGT states that exemption applies if article 20.6 of the Successions and Donations Tax Law is fulfilled.

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2025-05-26PublishedPublished 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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