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V4006-16 ·21 September 2016 ·consulta-vinculante Medium impact
Tax

Five-year business use requirement does not apply to the donation of shares

A query was raised regarding whether the requirement to use assets for economic activity for five years must be met to apply the Personal Income Tax (IRPF) exemption for the donation of shares. The Directorate General for Taxes (DGT) ruled that this requirement is not applicable to shares.

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2016-09-21PublishedPublished 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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