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V0053-21 ·19 January 2021 ·consulta-vinculante Medium impact
Tax

Inherited property can be rented without losing the mortis causa acquisition reduction

The inquirer asks whether they can rent out a property inherited from their mother while still benefiting from the Inheritance Tax reduction. The DGT rules that while the law requires the acquisition to be maintained for ten years, it does not mandate a specific use for the property.

In 5 key points

How it affects those involved

This clarification provides certainty for heirs wishing to generate rental income from inherited assets without jeopardising their tax relief benefits.

Lifecycle

2021-01-19PublishedPublished 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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