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MEDIUM
FISCAL

Reduction of inheritance tax can be maintained by reinvesting proceeds

V1579-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1579-25
Published
8 Sept 2025

Summary

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.

In 6 key points

Lifecycle

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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