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V1138-20 ·29 April 2020 ·consulta-vinculante Medium impact
Tax

Determination of the acquisition value of shares received through the donation of bare ownership

A taxpayer inquired how to calculate the acquisition value of shares received through the donation of bare ownership, which were consolidated upon the death of the usufructuary. The DGT responds that the acquisition value is that resulting from the application of the Inheritance and Gift Tax rules at the time of the donation.

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2020-04-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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