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V1889-17 ·18 July 2017 ·consulta-vinculante Medium impact
Tax

Income tax exemption may apply to the donation of family business shares subject to certain requirements

A married couple enquired whether donating shares in their limited company would qualify for an income tax exemption. The DGT ruled that the exemption applies provided that requirements regarding age, cessation of management duties, and wealth tax exemption are met.

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2017-07-18PublishedPublished 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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