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V0115-16 15 January 2016 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · valor real

The fair value of donated listed shares is their market value on the date of donation

A query was raised regarding the value to be stated in a deed of gift for listed shares and whether the holding period affects regional tax reductions. The DGT indicates that the fair value is the market value on the date of the donation and refers to the relevant Autonomous Community for the interpretation of its holding period requirements.

The question raised

Cuestión planteada Valor que debe consignarse en la escritura de donación. Permanencia en el patrimonio de los donatarios.

The DGT's ruling

El valor real de las acciones cotizadas, que equivale al valor de mercado, es el valor de cotización el día en que se formaliza y perfecciona la donación. Respecto a si la permanencia exigida por la normativa de Castilla-La Mancha requiere mantener los elementos transmitidos o su valor, la competencia para resolverlo es de dicha Comunidad Autónoma.

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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