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V2743-17 ·25 October 2017 ·consulta-vinculante Medium impact
Tax

No capital gains tax on IRPF for donation of usufruct of shares meeting ISD reduction requirements

The taxpayer asks whether the donation of the usufruct of shares in a company meets the requirements for an exemption from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) rules that, since the reduction for Inheritance and Gift Tax (ISD) is applicable, the exemption from capital gains tax in IRPF also applies.

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2017-10-25PublishedPublished 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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