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V1167-20 ·30 April 2020 ·consulta-vinculante Medium impact
Tax

No capital gains or losses on share donations if ISD requirements are met

The taxpayer asks whether donating the bare ownership of company shares meets the requirements for an exemption from Personal Income Tax (IRPF). The DGT rules that to avoid a capital gain or loss for the donor, the requirements set out in Article 20.6 of the Inheritance and Gift Tax Law must be satisfied.

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2020-04-30PublishedPublished 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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