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V3581-20 ·17 December 2020 ·consulta-vinculante Medium impact
Tax

No capital gain or loss is generated in the donation of companies if the requirements of art. 20.6 of the ISD Law are met

Taxpayers over 65 years of age inquire whether the donation of agricultural holdings to their children allows for non-taxation of capital gains. The DGT responds that the Personal Income Tax (IRPF) exemption applies provided that the requirements of article 20.6 of the Inheritance and Gift Tax Law are met.

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2020-12-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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