Skip to content
V0329-25 ·18 March 2025 ·consulta-vinculante Medium impact
Tax

Loans from a company may be economically relevant assets for inheritance tax exemption

The consultant asks whether loans from a participating company can be considered economically relevant assets to qualify for the inheritance tax exemption of the holding company. The DGT states that such credit rights could be economically relevant if necessary to generate income, although their valuation remains a factual issue.

In 6 key points

Lifecycle

2025-03-18PublishedPublished 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