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V2747-23 ·9 October 2023 ·consulta-vinculante Medium impact
Tax

No capital gains tax on share donations if LISD and LIP requirements are met

The taxpayer asks whether the donation of shares in a family business can be exempt from capital gains tax under Personal Income Tax (IRPF). The DGT rules that no capital gain will be recognised if the requirements for reductions under Inheritance and Gift Tax and exemptions under Wealth Tax are satisfied.

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2023-10-09PublishedPublished 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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