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V2557-17 ·10 October 2017 ·consulta-vinculante Medium impact
Tax

No capital gains or losses on business donations if Art. 20.6 ISD requirements are met

A query was raised regarding whether the donation of an agricultural holding allows for exemption from capital gains tax under Personal Income Tax (IRPF). The DGT ruled that Article 33.3.c) of the LIRPF applies, provided the requirements of Article 20.6 of the Inheritance and Gift Tax Law are satisfied.

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2017-10-10PublishedPublished 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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