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V0653-24 ·15 April 2024 ·consulta-vinculante Medium impact
Tax

Current succession agreements are ineligible for 'inter vivos' ISD tax reductions

A taxpayer received bare ownership of shares through a current succession agreement and sought to know if contributing these shares to a company within five years would breach the requirements for the Aragonese regional tax reduction. The DGT ruled that succession agreements constitute 'mortis causa' acquisitions and therefore cannot benefit from reductions applicable to 'inter vivos' transfers.

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2024-04-15PublishedPublished 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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