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V1953-23 ·5 July 2023 ·consulta-vinculante Medium impact
Tax

The donation of shares may generate capital gains or losses for Personal Income Tax purposes

A taxpayer inquires about the tax treatment of the donation of shares in a company to their children. The DGT clarifies how to determine the transfer and acquisition values, as well as which shares are considered transferred.

In 6 key points

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2023-07-05PublishedPublished 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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