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V3236-19 ·25 November 2019 ·consulta-vinculante Medium impact
Tax

Requirements for the 95% reduction in Inheritance and Gift Tax on the donation of shares

Consultants have inquired whether the 95% reduction in Inheritance and Gift Tax can be applied to the donation of company shares and if Madrid's regulations apply. The DGT explains how to determine the competent Autonomous Community and the requirements to access the reduction.

In 6 key points

Lifecycle

2019-11-25PublishedPublished 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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