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V1338-19 ·10 June 2019 ·consulta-vinculante Medium impact
Tax

Requirements for donation tax reductions and their impact on Personal Income Tax and share exchange regimes

Taxpayers over 65 have consulted whether they can apply the 95% reduction in Inheritance and Gift Tax when donating shares in a holding company. The DGT clarifies that meeting Wealth Tax exemption requirements is essential and analyses the impact on the assets involved.

In 6 key points

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2019-06-10PublishedPublished 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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