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V0527-23 6 March 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Exemption for business transfers does not apply to donations from a son to his mother

A query was raised regarding whether the donation of shares in a family company from a son to his mother could be exempt from Personal Income Tax (IRPF). The Directorate General of Taxes (DGT) ruled that the requirement to transfer assets to a spouse, descendants, or adoptees is not met.

The question raised

Cuestión planteada Si puede resultar aplicable a la donación lo previsto en el artículo 33.3.c) de la Ley del Impuesto sobre la Renta de las Personas Físicas.

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