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V2827-17 ·2 November 2017 ·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 query was raised regarding whether the donation of shares in a family business is exempt from Income Tax (IRPF). The DGT ruled that no capital gain shall be recognised provided the requirements set out in Article 20.6 of the Inheritance and Gift Tax Law are satisfied.

In 6 key points

Lifecycle

2017-11-02PublishedPublished 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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