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V4035-15 ·16 December 2015 ·consulta-vinculante Medium impact
Tax

Compliance with management and Wealth Tax exemption requirements for reduction on donation of shares

A query was made regarding the application of a 95% reduction in the tax base for the donation of shares in commercial entities from parents to their children. The DGT indicates that, in addition to the prior exemption from Wealth Tax, conditions regarding the donor's age or incapacity, the relinquishment of management roles, and the maintenance of the exemption by the donees must be met.

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2015-12-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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