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V2093-15 8 July 2015 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
IRPF · transmisión lucrativa

Exemption from Income Tax on share donations denied without proof of kinship

A query was raised regarding whether the donation of shares in a commercial company can be treated as a transfer without capital gains or losses for Income Tax purposes. The Directorate General of Taxes (DGT) ruled that to apply this benefit, the transfer must be made to a spouse, descendants, or adoptees.

The question raised

Cuestión planteada Aplicabilidad de la norma prevista en el artículo 33.3.c) de la Ley del Impuesto sobre la Renta de las Personas Físicas, al tratarse de transmisión lucrativa de las previstas en el artículo 20.6 de la Ley del Impuesto sobre Sucesiones y Donaciones.

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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