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V1579-25 ·8 September 2025 ·consulta-vinculante Medium impact
Tax

Reduction of inheritance tax can be maintained by reinvesting proceeds

The consultant asks whether the extinction of a company and the immediate reinvestment of the proceeds in other assets fulfils the ten-year value maintenance requirement. The DGT confirms this is possible if the amount is reinvested immediately in other assets to preserve the acquisition value.

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2025-09-08PublishedPublished 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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