Skip to content
V3110-17 ·30 November 2017 ·consulta-vinculante Medium impact
Tax

Exemption from Wealth Tax and reduction in Inheritance and Gift Tax are applicable

A family group has enquired whether shares in a dairy company meet the requirements for exemption from Wealth Tax, reduction in Inheritance and Gift Tax via donation, and exemption from capital gains tax under Personal Income Tax (IRPF). The DGT confirms that these tax benefits are applicable provided that all legal requirements are met.

In 6 key points

Lifecycle

2017-11-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact