MEDIUM
FISCAL

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

V0206-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0206-25
Published
21 Feb 2025

Summary

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.
PDF on boe.es

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