Skip to content
V3179-19 ·15 November 2019 ·consulta-vinculante Medium impact
Tax

Companies must require proof of payment of the IHD before registering the shares of an heir

A company inquired whether it should require the heir of certain shares to provide proof of payment of the Inheritance and Gift Tax before registering them in the share register. The DGT responds in the affirmative, due to the obligation to certify payment or exemption for the transfer of assets.

In 6 key points

Lifecycle

2019-11-15PublishedPublished 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