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V3492-19 ·20 December 2019 ·consulta-vinculante Medium impact
Tax

Temporary usufruct donation of shares to a foundation may allow deductions and be tax-exempt

The consultant asks whether donating a temporary usufruct of listed shares to a foundation allows deductions and is exempt from income tax. The DGT responds that, under the assumption that the foundation is covered by Law 49/2002, the donation is deductible and rental income from market value assessment is exempt.

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2019-12-20PublishedPublished 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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