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V2359-24 ·14 November 2024 ·consulta-vinculante Medium impact
Tax

Donation of company shares triggers capital gains or losses for Personal Income Tax

The taxpayer asks whether the donation of shares acquired under a matrimonial partnership regime is subject to tax. The DGT rules that such a donation generates a capital gain or loss, unless it constitutes an extinction of the regime through payment in kind.

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2024-11-14PublishedPublished 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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