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V1816-24 ·19 July 2024 ·consulta-vinculante Medium impact
Tax

La donación de participaciones sociales a un Ayuntamiento está exenta de IRPF

Un contribuyente consulta si la ganancia patrimonial derivada de donar participaciones de una sociedad limitada a un Ayuntamiento está exenta de IRPF. La DGT responde que dicha ganancia está exenta al tratarse de una donación a una entidad local.

Lifecycle

2024-07-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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