Skip to content
V1622-25 ·15 September 2025 ·consulta-vinculante Medium impact
Tax

Acquisition of shares by a society via succession pact is not subject to Inheritance Tax

The DGT confirms that a newly established society is not subject to Inheritance Tax when acquiring shares through a succession pact following the death of the shareholder. The increase in patrimony is instead subject to Corporate Tax.

In 6 key points

Lifecycle

2025-09-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact