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V0113-16 15 January 2016 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · reducción en la base imponible

Potential application of 95% reduction in Inheritance and Gift Tax for donation of shares

A query was raised regarding the application of a reduction in Inheritance and Gift Tax for the donation of shares to children and its impact on Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) indicates that if the requirements for exemption from Wealth Tax and those set out in Article 20.6 of Law 29/1987 are met, the reduction applies and no capital gain or loss arises for the donor under IRPF.

The question raised

Cuestión planteada Aplicabilidad de la reducción prevista en la Ley del Impuesto sobre Sucesiones y Donaciones. Tributación en el IRPF por lo que respecta a la ganancia o pérdida patrimonial.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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