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V2294-15 ·21 July 2015 ·consulta-vinculante Medium impact
Tax

Patrimonial exemption requires exercise of management functions in the donating entity

The DGT confirms that the patrimonial exemption for shares donations applies only if management functions and required remuneration are exercised in the entity donating the shares.

In 6 key points

Lifecycle

2015-07-21PublishedPublished 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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