Skip to content
V1595-25 ·10 September 2025 ·consulta-vinculante Low impact
Tax

Requirements for the application of the 95% reduction on the donation of social shares (Art. 20.6 LISD)

Lifecycle

2025-09-10PublishedPublished 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