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V1137-25 ·30 June 2025 ·consulta-vinculante Medium impact
Tax

Requirements for the 95% reduction in Inheritance and Gift Tax regarding the donation of shares

The DGT confirms that a reduction in the taxable base applies if the conditions for exemption under the Wealth Tax and the donation requirements are met.

In 6 key points

How it affects those involved

Donors may benefit from a reduction in the taxable base under specific conditions.

Lifecycle

2025-06-30PublishedPublished 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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