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MEDIUM
FISCAL

Reduction of 95% cannot be applied to Inheritance Tax if donor is a legal entity

V0971-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0971-25
Published
5 Jun 2025

Summary

The consultant asks whether a reduction for donation of company shares can be applied when the donor is a legal entity. The DGT responds that it is not possible because the donor must be a liable party to the Wealth Tax and meet personal requirements.

In 6 key points

Lifecycle

2025-06-05PublishedPublished 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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