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V4969-16 16 November 2016 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · reducción en la base imponible

Share exchange in a subsidiary does not affect family business donation reduction if conditions are met

The DGT confirms that if the acquisition value, ownership percentages, and exemption rights under the Wealth Tax are preserved, the donation reduction remains valid.

The question raised

Question posed: Whether the exchange affects the maintenance of value requirement established by Article 20.6 of Law 29/1987, of December 18, on Inheritance and Gift Tax

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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