No minimum holding period required for family enterprise reduction
Technical details
Summary
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.