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V4675-16 ·3 November 2016 ·consulta-vinculante Medium impact
FISCAL

Non-resident recipient does not preclude application of IRPF reduction for share donation

The DGT confirms that the recipient's non-residency does not affect the applicability of Article 33.3.c) of the Income Tax Law or the reduction under Inheritance and Gift Tax.

In 6 key points

Lifecycle

2016-11-03PublishedPublished 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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