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V1044-25 ·25 June 2025 ·consulta-vinculante Medium impact
Tax

Possible absence of patrimonial gain or loss in share donation under ISD Art. 20.6

The consultant asks whether donating shares in a company to their daughters will be taxable under the Personal Income Tax. The DGT responds that no patrimonial gain or loss will arise if the conditions of Article 20.6 of the Succession and Donations Tax Law are met.

In 6 key points

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2025-06-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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