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A taxpayer inquires whether their shares in a company are exempt from Wealth Tax and if donating them to their son allows for the avoidance of capital gains tax under Personal Income Tax (IRPF). The Directorate General of Taxes (DGT) clarifies that the wealth tax exemption depends on meeting specific requirements regarding business activity, shareholding, and management, while the IRPF exemption depends on complying with the requirements set out in the Inheritance and Gift Tax Act.
This ruling clarifies the dual requirements for tax relief when transferring business shares, distinguishing between Wealth Tax exemptions and capital gains relief under Income Tax.
The tax team reviews your specific situation.
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