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V1620-26 17 June 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
ISD · reducción en la base imponible

Requirements for 95% reduction in Inheritance and Gift Tax on share donations

A couple asks whether their children can benefit from a 95% reduction in Inheritance and Gift Tax through donations of shares in a holding company. The DGT responds that this is possible if the donors meet the exemption conditions under the Wealth Tax and the age, cessation of directorship, and maintenance of acquisition conditions are satisfied by the beneficiaries.

The question raised

Question raised 1.) Whether the children will be entitled to the relief established in Article 20 of Law 29/1987, of December 18, on Inheritance and Gift Tax regarding the donation of the shares they are to receive.

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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