Skip to content
V0575-25 ·1 April 2025 ·consulta-vinculante Low impact
Tax

Death donation with immediate transfer: no family business reduction under LISD art. 20.2.c

A taxpayer asks whether a death donation with immediate transfer of listed shares can benefit from the family business reduction under LISD art. 20.2.c. The DGT replies that although it is taxed as a death donation and the tax arises at the time of donation, the reduction cannot apply because the deceased has not yet died.

In 6 key points

How it affects those involved

Such donations are taxed at the time of transfer, but the family business reduction under LISD art. 20.2.c is not available due to the absence of a deceased status.

Lifecycle

2025-04-01PublishedPublished 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