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V0004-25 ·2 January 2025 ·consulta-vinculante Medium impact
Tax

No minimum holding period required for family enterprise reduction

The DGT confirms that no specific time period is needed after capital increase via property contribution to apply the family enterprise tax reduction, provided the exemption conditions in the Wealth Tax are met at the time of donation devolution.

In 6 key points

How it affects those involved

Companies undergoing capital increases through property contributions can immediately benefit from the family enterprise tax reduction if exemption criteria are satisfied at the time of donation.

Lifecycle

2025-01-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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