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V1913-19 ·22 July 2019 ·consulta-vinculante Medium impact
Tax

No capital gains tax on share donations if Art. 20.6 of the IHT Law requirements are met

A taxpayer over 65 wishes to donate company shares to their children. The DGT clarifies whether the Income Tax exemption for the transfer of shares can be applied.

In 6 key points

Lifecycle

2019-07-22PublishedPublished 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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