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V2952-18 ·14 November 2018 ·consulta-vinculante Medium impact
Tax

No capital gains or losses for Personal Income Tax purposes on the donation of companies or shares

The taxpayer enquires about the application of the reduction for the donation of a family business and its impact on Personal Income Tax (IRPF). The Directorate General for Tax (DGT) clarifies that, provided the requirements of Article 20.6 of the LISD are met, no capital gain or loss shall arise for the donor.

In 6 key points

Lifecycle

2018-11-14PublishedPublished 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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