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V0913-19 ·26 April 2019 ·consulta-vinculante Medium impact
Tax

No capital gains tax on share donations if Inheritance and Gift Tax requirements are met

A taxpayer inquired whether the donation of shares from his mother to him and his brother is exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that no capital gain or loss will arise for the donor, provided the requirements for reductions under the Inheritance and Gift Tax are satisfied.

In 6 key points

How it affects those involved

This ruling clarifies the tax treatment of share transfers via donation, confirming that meeting specific inheritance tax reduction criteria can prevent the triggering of capital gains tax for the donor.

Lifecycle

2019-04-26PublishedPublished 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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