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V3473-20 ·1 December 2020 ·consulta-vinculante Medium impact
Tax

Valuation of shares in donations: Wealth Tax rules and Income Tax treatment

A taxpayer has requested guidance on how to value shares in a real estate company for a donation between siblings. The DGT has ruled that, as the balance sheet is not audited, the Wealth Tax rules shall apply to determine the real value.

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2020-12-01PublishedPublished 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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