Skip to content
V1243-23 ·11 May 2023 ·consulta-vinculante Medium impact
Tax

IRPF exemption for donation of shares requires the donee to hold the assets for ten years

A query was raised regarding whether the donor's IRPF exemption is lost if children sell shares before ten years have passed, even if the regional tax deadline has been met. The DGT ruled that to qualify for the IRPF exemption, it is mandatory to comply with the ten-year holding period for the acquired assets.

In 6 key points

Lifecycle

2023-05-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact