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V1044-25 25 June 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Possible absence of patrimonial gain or loss in share donation under ISD Art. 20.6

The consultant asks whether donating shares in a company to their daughters will be taxable under the Personal Income Tax. The DGT responds that no patrimonial gain or loss will arise if the conditions of Article 20.6 of the Succession and Donations Tax Law are met.

The question raised

Whether the operation must be taxed under Personal Income Tax, taking into account that the individual is over 65 years of age, is a director of the company, and will cease to receive remuneration from the company once the donation is made, assuming said remuneration constitutes more than half of all his income.

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