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The taxpayer inquired whether the reduction under Article 20.6 of the Inheritance and Gift Tax Law (ISD) could be applied by donating half of their pharmacy (and selling the other half) and whether subsequently purchasing a new pharmacy would affect the tax benefit. The Directorate General for Taxes (DGT) ruled that the reduction applies to the donated portion and that the donor's acquisition of a new business does not affect the maintenance of the reduction, which is contingent upon the donees.
This ruling clarifies that the tax reduction for the intergenerational transfer of a professional business is preserved even if the donor reinvests in a new business, provided the specific conditions for the donated portion are met.
The tax team reviews your specific situation.
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