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V2855-23 ·24 October 2023 ·consulta-vinculante Medium impact
Tax

No capital gain or loss is generated in the donation of shares if the requirements of the Inheritance and Gift Tax are met

A taxpayer over 80 years of age inquires whether the donation of shares in a company to his daughters may qualify for non-subjectivity to Personal Income Tax due to lucrative transfer. The DGT responds that the non-existence of a capital gain or loss applies provided that the requirements of Article 20.6 of the Inheritance and Gift Tax Law are met.

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2023-10-24PublishedPublished 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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