Skip to content
V1917-22 ·8 September 2022 ·consulta-vinculante Medium impact
Tax

Reduction for donation of shares maintained if value and Wealth Tax exemption rights are preserved

The taxpayer asks whether selling part of donated shares to reinvest in another entity, or contributing the remainder to said entity, voids the reduction in Inheritance and Gift Tax. The DGT rules that the benefit is not lost provided the initial value and the right to Wealth Tax exemption are maintained.

In 6 key points

Lifecycle

2022-09-08PublishedPublished 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