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V3073-21 ·7 December 2021 ·consulta-vinculante Medium impact
Tax

No capital gains or losses shall be recognised on the donation of a company if ISD requirements are met

An individual over the age of 65 has enquired whether they can apply the capital gains exemption when donating their agricultural business to their children. The DGT has ruled that this is applicable provided the requirements of Article 20.6 of the Inheritance and Gift Tax Law are satisfied.

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2021-12-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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