Skip to content
V1340-19 ·10 June 2019 ·consulta-vinculante Medium impact
Tax

Donation of securities may be taxed as real estate if intended to evade property transfer tax

Donors over the age of 65 have requested clarification regarding the taxation of donating shares in a holding company, the application of reliefs in Inheritance and Gift Tax, and tax benefits under Personal Income Tax. The DGT clarifies that the donation of securities will be taxed as real estate if an intent to evade tax is proven, and details the requirements for applicable reliefs and exemptions.

In 6 key points

How it affects those involved

This ruling clarifies the tax treatment of share donations, highlighting the risk of reclassification as real estate transfers if used for tax avoidance, and outlines the specific conditions required to access age-related tax reliefs.

Lifecycle

2019-06-10PublishedPublished 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