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V2671-15 ·16 September 2015 ·consulta-vinculante Medium impact
Tax

Investment fund formation not required for capital gains exemption on donations

A query was raised regarding whether it is mandatory to form an investment fund to apply the Personal Income Tax (IRPF) exemption for the donation of rural estates. The Directorate General for Taxes (DGT) ruled that if the requirements of the Inheritance and Gift Tax Law and the Wealth Tax exemption are met, such formation is not required.

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2015-09-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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