Skip to content
V2188-16 ·20 May 2016 ·consulta-vinculante Medium impact
Tax

Donation of company shares may be deemed a donation of real estate if evasion requirements are met

The applicant asks whether the donation of shares in companies with real estate assets is considered a donation of movable or immovable property. The DGT responds that, as a general rule, these are movable assets, unless the evasion requirements provided for in the Securities Market Act are met.

In 6 key points

Lifecycle

2016-05-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact