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V3492-19 20 December 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · usufructo temporal

Temporary usufruct donation of shares to a foundation may allow deductions and be tax-exempt

The consultant asks whether donating a temporary usufruct of listed shares to a foundation allows deductions and is exempt from income tax. The DGT responds that, under the assumption that the foundation is covered by Law 49/2002, the donation is deductible and rental income from market value assessment is exempt.

The question raised

Cuestión planteada Si en el Impuesto sobre la Renta de las Personas Físicas la donación referida está exenta y es deducible.

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