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V1170-18 ·9 May 2018 ·consulta-vinculante Medium impact
Tax

Tax jurisdiction for the donation of company shares depends on whether they are classified as real estate

A taxpayer queried which Autonomous Community has jurisdiction over Inheritance and Gift Tax when donating shares in a company with real estate assets. The DGT ruled that, as a general rule, taxation occurs where the donee resides, unless the requirements to classify them as a donation of real estate are met.

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2018-05-09PublishedPublished 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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