Skip to content
V0200-22 ·8 February 2022 ·consulta-vinculante Medium impact
Tax

Proportional demerger of a company does not breach the requirement to maintain the reduction in Inheritance and Gift Tax

A person who received company shares via donation with a tax reduction asks whether the demerger of the company affects the requirement to maintain the acquired assets. The DGT rules that a demerger does not breach this requirement, provided that the acquisition value and the right to the Wealth Tax exemption are maintained.

In 6 key points

Lifecycle

2022-02-08PublishedPublished 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