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V2190-16 ·20 May 2016 ·consulta-vinculante Medium impact
Tax

Donation of company shares may be treated as a donation of real estate if avoidance requirements are met

The taxpayer asks whether the donation of shares in companies with real estate assets is classified as a donation of movable or immovable property. The DGT rules that, as a general rule, these are movable assets, unless the avoidance requirements set out in the Securities Market Act are satisfied.

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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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