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V1312-14 14 May 2014 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
IRPF · ganancia patrimonial

Ineligibility for capital gains tax exemption on share donations to a nephew

A query was raised regarding whether donating shares to a nephew allows the donor to avoid taxation on capital gains. The DGT ruled that since the recipient is not a spouse, descendant, or adopted child, the legal requirements for the exemption are not met.

The question raised

Cuestión planteada Aplicación del artículo 33.3.c) de la Ley 35/2006, de 28 de noviembre.

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