Skip to content
Back to index
V3381-19 11 December 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

No capital gains or losses arise from the donation of shares if Art. 20.6 of the IHT Act requirements are met

A married couple inquired whether they could apply the capital gains exemption when donating company shares to their children. The DGT ruled that Article 33.3.c) of the Personal Income Tax Act applies, provided the requirements of Article 20.6 of the Inheritance and Gift Tax Act are satisfied.

The question raised

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.

Book your free first meeting