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V2576-17 ·10 October 2017 ·consulta-vinculante Medium impact
Tax

No capital gains or losses on share donations if ISD requirements are met

Parents over the age of 65 wish to donate their company shares to their three daughters. The DGT is analysing whether they can apply the Income Tax exemption regarding the absence of capital gains or losses.

In 6 key points

Lifecycle

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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