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V0206-25 ·21 February 2025 ·consulta-vinculante Medium impact
Tax

Pacts of improvement with delivery of present do not allow 95% family business reduction

The consultant asks whether improvement agreements under Galician law involving delivery of property during life permit the 95% family business reduction. The DGT responds that this is not possible as the reduction requires the deceased to have passed away.

In 6 key points

Lifecycle

2025-02-21PublishedPublished 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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