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V1735-24 ·15 July 2024 ·consulta-vinculante Medium impact
Tax

No capital gain or loss arises from the donation of shares if Art. 20.6 of the ISD Law requirements are met

A taxpayer inquired whether the donation of company shares to their child could be exempt from Personal Income Tax (IRPF). The DGT ruled that no capital gain or loss will occur provided the requirements of Article 20.6 of the Inheritance and Gift Tax Law are satisfied.

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2024-07-15PublishedPublished 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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