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V2092-23 ·18 July 2023 ·consulta-vinculante Medium impact
Tax

There shall be no capital gain or loss in the donation of bare ownership of shares if the requirements of Art. 20.6 of the ISD Law are met

A taxpayer over 65 years of age inquires whether the Personal Income Tax exemption for the donation of holdings applies whether full ownership or bare ownership of the shares is donated. The DGT responds that the treatment is the same for both scenarios provided that the requirements of the Inheritance and Gift Tax Law are met.

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2023-07-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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