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Share donations not covered by tax neutrality; property rental may be economic activity
V1092-26
Requirements for 95% tax reduction on succession and donations from social shares donation
V0109-26
Requirements for the application of the 95% reduction on the donation of social shares
V2220-25
Requirements for the application of the 95% reduction on the donation of social shares (Art. 20.6 LISD)
V1595-25
Requirements for the 95% reduction on the donation of social shares (Art. 20.6 LISD)
V1528-25
Possible absence of patrimonial gain or loss in share donation under ISD Art. 20.6
V1044-25
95% reduction on donation of shares applicable if Wealth Tax exemption requirements are met
V2423-24
Donation of company shares triggers capital gains or losses for Personal Income Tax
V2359-24
Donation of company shares to a City Council is exempt from Personal Income Tax
V1816-24
No capital gain or loss arises from the donation of shares if Art. 20.6 of the ISD Law requirements are met
V1735-24
No capital gains tax on donation of shares if requirements of Article 20.6 of Law 29/1987 are met
V1259-24
No capital gains or losses on share donations if Art. 20.6 ISD Law requirements are met
V0665-24
No capital gain or loss is generated in the donation of shares if the requirements of the Inheritance and Gift Tax are met
V2855-23
The donation of shares may generate capital gains or losses for Personal Income Tax purposes
V1953-23
Donation of company shares may be exempt from Personal Income Tax if requirements under Article 20.6 of the Inheritance and Gift Tax Law are met
V2199-22
No capital gains or losses for Income Tax purposes on share donations if Art. 20.6 LISD requirements are met
V3055-21
No capital gains or losses arise from the donation of shares if Art. 20.6 of the ISD Law requirements are met
V2700-21
Donation of company shares is not subject to Urban Land Value Increment Tax
V0968-21
EU non-residents may opt for regional regulations where shares were located
V0505-21
Wealth Tax exemption is a prerequisite for the 95% reduction on the donation of shares
V2963-20
V0947-20
Exemption from Income Tax does not apply to donations of shares not exempt from Wealth Tax
V0525-20
No capital gains tax on share donations if requirements of Art. 20.6 ISD Law are met
V0011-20
Requirements for the 95% reduction in Inheritance and Gift Tax on the donation of shares
V3236-19
Non-residents may apply regional rules for movable asset donations if location criterion met
V3062-19
Reduction of 95% in share donation not applicable if donor not subject to Wealth Tax
V2616-19
No capital gains or losses to be recognised on donation of shares if ISD requirements are met
V1553-19
Donation of shares generates capital gains or losses for Income Tax purposes
V0411-19
Regulations for gifting company shares depend on the donee's residence or the location of the assets
V2854-18
No capital gain or loss on the donation of shares if requirements of Art. 20.6 of the IHT and Gift Tax Act are met
V2824-18
Tax jurisdiction for the donation of company shares depends on whether they are classified as real estate
V1170-18
Reduction for donation of shares may apply even without prior shareholding by the donee
V0964-18
V2827-17
Potential for donation tax reductions and IRPF exemptions under economic activity requirements
V2417-17
V0576-17
Five-year business use requirement does not apply to the donation of shares
V4006-16
Donation of company shares may be taxed as real estate if there is an intent to evade tax
V2187-16
Donation of company shares may be deemed a donation of real estate if evasion requirements are met
V2188-16
Donation of company shares may be treated as a donation of real estate if evasion requirements are met
V2185-16
Donation of company shares may be treated as a donation of real estate if avoidance requirements are met
V2190-16
V2186-16
Donation of company shares may be taxed as real estate if avoidance requirements are met
V2189-16
V1922-16
Donation of company shares may be deemed a donation of real estate if intended to evade tax
V1923-16
Exemption from Income Tax on share donations does not apply if the donor is under 65 or lacks incapacity
V1145-16
Income Tax exemption may apply to the donation of company shares if Inheritance, Gift, and Wealth Tax requirements are met
V0765-16
Potential application of Wealth Tax exemption for Galician reduction on share donations
V3664-15
Receipt of a retirement pension does not prevent the application of the exemption for the donation of shares
V3625-15
Income tax exemption for share donations denied if management requirements are not met
V3594-15
Absence of capital gains for donors requires compliance with Art. 20.6 ISD
V0941-14
Donation of company shares is taxed in the donee's Autonomous Community, unless deemed real estate
V0756-14
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