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V2187-16 ·20 May 2016 ·consulta-vinculante Medium impact
Tax

Donation of company shares may be taxed as real estate if there is an intent to evade tax

The applicant asks whether the donation of shares in companies with agricultural assets is considered a donation of movable or immovable property. The DGT responds that, although the general rule applies to movable property, it may be treated as a donation of real estate if the requirements for tax avoidance under Article 314.2 of the TRLMV are met.

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2016-05-20PublishedPublished 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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