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V5054-16 22 November 2016 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · reducción en la base imponible

95% reduction on donation of shares applicable if activity qualifies as economic

A query was raised regarding whether the reduction for the donation of shares in a company that leases real estate is applicable. The DGT ruled that it is, provided that the requirements for exemption from Wealth Tax are met.

The question raised

Cuestión planteada Aplicabilidad de la reducción prevista 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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