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V0599-24 9 April 2024 · SG de Impuestos sobre el Consumo Criterion in force
ISD · reducción en la base imponible

95% Inheritance and Gift Tax reduction not applicable to share transfers in this case

A taxpayer queried whether donating shares in a real estate leasing company allows for a tax reduction. The DGT ruled that this is not possible because the company does not carry out an economic activity as defined by Income Tax requirements.

The question raised

Cuestión planteada Tributación, a efectos del Impuesto sobre el Valor Añadido, de la transmisión de dichas participaciones.

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