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V2093-15 ·8 July 2015 ·consulta-vinculante Medium impact
Tax

Exemption from Income Tax on share donations denied without proof of kinship

A query was raised regarding whether the donation of shares in a commercial company can be treated as a transfer without capital gains or losses for Income Tax purposes. The Directorate General of Taxes (DGT) ruled that to apply this benefit, the transfer must be made to a spouse, descendants, or adoptees.

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2015-07-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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