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V2285-21 ·13 August 2021 ·consulta-vinculante Medium impact
Tax

Income tax exemption for donation of shares unavailable if donor is under 65 (except in cases of disability)

A retired taxpayer under the age of 65 inquired whether they could apply a capital gains tax exemption when donating company shares to their daughter. The Directorate General for Taxes (DGT) ruled that this is not applicable as the age or disability requirements are not met.

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2021-08-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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