Skip to content
V0120-25 ·7 February 2025 ·consulta-vinculante Medium impact
Tax

The allocation of funds to down payments for a dwelling prevents the accreditation of the immediate materialization of the maintenance of value

The taxpayer asks whether divesting only the amount necessary to pay installments for a future dwelling fulfills the requirement of maintaining the reduction for family business in Inheritance Tax. The DGT responds that this requirement is not met because there is no reinvestment and immediate materialization in an asset that allows for the verification of the maintenance of value.

In 6 key points

Lifecycle

2025-02-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact