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V1320-17 ·29 May 2017 ·consulta-vinculante Medium impact
FISCAL

Remunerated executive functions in subsidiaries do not affect tax reduction from share donations

The DGT confirms that donating shares does not lose the tax reduction benefit if the donor later works with remuneration in a subsidiary of the donated company.

In 5 key points

How it affects those involved

The tax reduction granted upon share donation remains valid even if the donor subsequently holds executive roles in a subsidiary of the donating company.

Lifecycle

2017-05-29PublishedPublished 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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