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V2694-15 ·17 September 2015 ·consulta-vinculante Medium impact
Tax

Acquisition value of donated shares is the succession tax value, not exceeding market value

A Spanish tax resident asks about the acquisition value of shares received by donation when the donor was a non-resident. The DGT states that succession tax rules apply.

In 6 key points

How it affects those involved

The acquisition value of donated shares is determined by succession tax rules, not market value, affecting capital gains calculations.

Lifecycle

2015-09-17PublishedPublished 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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