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V1913-19 22 July 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

No capital gains tax on share donations if Art. 20.6 of the IHT Law requirements are met

A taxpayer over 65 wishes to donate company shares to their children. The DGT clarifies whether the Income Tax exemption for the transfer of shares can be applied.

The question raised

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

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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