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V3625-15 ·19 November 2015 ·consulta-vinculante Medium impact
Tax

Receipt of a retirement pension does not prevent the application of the exemption for the donation of shares

A query was raised regarding whether the partial or total retirement of a donor affects the exemption from Personal Income Tax (IRPF) on capital gains arising from the donation of company shares. The Directorate General for Taxes (DGT) ruled that the receipt of a retirement pension is irrelevant to tax regulations and does not prevent the benefit, provided all legal requirements are met.

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2015-11-19PublishedPublished 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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