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MEDIUM
FISCAL

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

V1044-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1044-25
Published
25 Jun 2025

Summary

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

Lifecycle

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

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