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V4969-16 ·16 November 2016 ·consulta-vinculante Medium impact
FISCAL

Share exchange in a subsidiary does not affect family business donation reduction if conditions are met

The DGT confirms that if the acquisition value, ownership percentages, and exemption rights under the Wealth Tax are preserved, the donation reduction remains valid.

In 6 key points

How it affects those involved

The tax reduction for family business donations remains applicable when shares are exchanged in a subsidiary, provided the original donation value, ownership share, and exemption rights are maintained.

Lifecycle

2016-11-16PublishedPublished 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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