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V2640-18 1 October 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancias y pérdidas patrimoniales

Donation of shares does not constitute a capital loss

A query was raised regarding whether a capital loss arising from the donation of shares to a third party via public deed can be offset. The Directorate General for Taxes (DGT) ruled that losses resulting from gratuitous transfers or gifts are not recognised as capital losses.

The question raised

Question posed: Offsetting a capital loss resulting from the donation (via public deed) of shares to a third party.

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