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MEDIUM
FISCAL

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

V0120-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0120-25
Published
7 Feb 2025

Summary

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.

Lifecycle

2025-02-07PublishedPublished 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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