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V3400-16 ·18 July 2016 ·consulta-vinculante Medium impact
Tax

Income tax exemption for donation of shares applicable if management and remuneration requirements are met

A taxpayer over 65 enquired whether they could apply for an income tax exemption regarding the donation of shares in two companies to their children. The Tax Agency responded that this is possible provided the donor and their spouse perform management functions and receive more than 50% of their employment income from said entities.

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2016-07-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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