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V2700-21 ·8 November 2021 ·consulta-vinculante Medium impact
Tax

No capital gains or losses arise from the donation of shares if Art. 20.6 of the ISD Law requirements are met

A taxpayer inquired whether they could apply the non-subjectivity rule for capital gains tax under Personal Income Tax (IRPF) when donating company shares to their children. The Directorate General of Taxes (DGT) ruled that the absence of a capital gain or loss will apply provided that the requirements set out in Article 20.6 of the Inheritance and Gift Tax Law are satisfied.

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2021-11-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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