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MEDIUM
FISCAL

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

V0895-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0895-25
Published
26 May 2025

Summary

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.

In 5 key points

Lifecycle

2025-05-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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