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V1381-25 ·21 July 2025 ·consulta-vinculante Low impact
Tax

Requirements for reduction in Inheritance and Gift Tax and exemption from patrimony tax

A father wishes to donate his individual funeral business to his children, who will establish a society. The inquiry examines whether the children are entitled to a reduction in Inheritance and Gift Tax and whether the father is exempt from patrimony gains in Personal Income Tax.

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2025-07-21PublishedPublished 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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