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V2452-17 ·3 October 2017 ·consulta-vinculante Medium impact
FISCAL

Exemption and donation reduction not applicable

The DGT states that the minimum remuneration requirement for director functions is not met.

In 6 key points

How it affects those involved

Holding companies and donations to descendants do not qualify for tax exemptions or donation reductions.

Lifecycle

2017-10-03PublishedPublished 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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