Skip to content
BOE-A-2026-16019 ·23 July 2026 ·Act High impact
Administrative

Family businesses in Madrid: modifications to Inheritance and Gift Tax to support business succession

Law 3/2026 modifies articles 21, 22, and 22 bis of the consolidated text approved by Legislative Decree 1/2010 to strengthen support for family businesses in the Community of Madrid. The objective is to adjust the tax treatment of Inheritance and Gift Tax within the framework of tax transfers. This regulation is issued in accordance with the Statute of Autonomy of the Community of Madrid (ref. BOE index).

In 1 key point

  1. Amendment of Articles 21, 22, and 22 bis of the consolidated text of the Inheritance and Gift Tax (ref. indice BOE)

How it affects those involved

For family businesses in the Community of Madrid, the regulation introduces changes to the management of Inheritance and Gift Tax, directly affecting generational succession planning and the transfer of shares (ref. BOE index). Taxpayers undertaking transfers of family businesses must comply with the new rules set out in Articles 21, 22, and 22 bis of the amended consolidated text.

Frequently asked questions

Which taxes are affected by this new law?
The regulation modifies the tax treatment of Inheritance and Gift Tax in the Community of Madrid (ref. BOE index).
What type of business structures does it affect?
The law is specifically aimed at supporting family businesses (Law 3/2026).

Lifecycle

2026-07-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The administrative team reviews your specific situation.

Talk to the administrative team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact