Skip to content
V3451-19 ·16 December 2019 ·consulta-vinculante Medium impact
Tax

The 95% reduction in Inheritance Tax may be applied to the donation of shares if the exemption requirements for Wealth Tax are met

The applicants inquire whether they may apply a 95% reduction in Inheritance and Gift Tax for the donation of company shares. The DGT explains that for this to occur, the shares must be exempt from Wealth Tax and conditions regarding the donor's age, their cessation from management duties, and the tenure of the donees must be fulfilled.

In 6 key points

Lifecycle

2019-12-16PublishedPublished 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