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Seniors over 65 have enquired whether donating their company's shares allows them to avoid paying personal income tax (IRPF) on capital gains. The Directorate General for Taxes (DGT) has ruled that Article 33.3.c) of the IRPF Law applies, provided the requirements of Article 20.6 of the Inheritance and Gift Tax Law are satisfied.
The tax team reviews your specific situation.
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