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V0054-22 ·14 January 2022 ·consulta-vinculante Medium impact
Tax

Contributing inherited shares to a holding company does not breach maintenance requirements if the acquisition value is preserved

The taxpayer asks whether contributing shares received through inheritance to a holding company breaches the duty to maintain the acquisition for the purpose of applying a 95% reduction in Inheritance Tax. The DGT rules that the relevant factor is preserving the acquisition value rather than the nature of the asset, provided no transactions are carried out that substantially diminish said value.

In 6 key points

How it affects those involved

This ruling provides legal certainty for taxpayers wishing to restructure inherited assets into holding companies without losing tax benefits related to family business reductions, provided the economic value of the original acquisition is maintained.

Lifecycle

2022-01-14PublishedPublished 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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