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V3712-16 ·5 September 2016 ·consulta-vinculante Medium impact
Tax

Transfer value for share donations shall be the real value for Inheritance and Gift Tax, not exceeding market value

The taxpayer queried how to value the donation of limited company shares for Personal Income Tax (IRPF) and Inheritance and Gift Tax purposes. The Tax Agency clarified that the transfer value for IRPF purposes shall be the real value as defined by Inheritance and Gift Tax regulations, provided it does not exceed the market value.

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2016-09-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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