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V0934-24 ·25 April 2024 ·consulta-vinculante Medium impact
Tax

95% Inheritance and Gift Tax reduction denied due to failure to meet Wealth Tax exemption requirements

Consultants inquired whether a 95% reduction in Inheritance and Gift Tax could be applied to the donation of solar panels and company shares. The DGT ruled that this is not possible because the donor does not meet the Wealth Tax exemption requirements necessary to qualify for said reduction.

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2024-04-25PublishedPublished 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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