Skip to content
V2220-25 ·19 November 2025 ·consulta-vinculante Low impact
Tax

Requirements for the application of the 95% reduction on the donation of social shares

The DGT confirms that the 95% LISD reduction applies only if the LISD conditions are met and the recipient has patrimony tax exemption rights for ten years.

In 6 key points

How it affects those involved

Donations of shares by parents in a family business may qualify for the 95% LISD reduction if the recipient is entitled to a ten-year patrimony tax exemption.

Lifecycle

2025-11-19PublishedPublished 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