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V0102-22 ·21 January 2022 ·consulta-vinculante Medium impact
Tax

Inter vivos acquisition tax reductions do not apply to present succession agreements

Consultants inquired whether tax reductions for inter vivos acquisitions could be applied to a present succession agreement. The DGT ruled that these agreements constitute mortis causa acquisitions and therefore do not meet the requirements for inter vivos reductions.

In 6 key points

How it affects those involved

This ruling clarifies that present succession agreements are treated as transfers upon death for tax purposes, preventing taxpayers from using them to access more favourable inter vivos tax reduction rates.

Lifecycle

2022-01-21PublishedPublished 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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