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V2078-17 ·3 August 2017 ·consulta-vinculante Medium impact
Tax

No capital gains or losses arise from share donations if Art. 20.6 ISD Law requirements are met

A taxpayer inquired whether the exemption from Personal Income Tax (IRPF) applies to the donation of company shares to their child. The DGT ruled that no capital gain shall be recognised, provided the requirements set out in Article 20.6 of the Inheritance and Gift Tax Law are satisfied.

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Lifecycle

2017-08-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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