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MEDIUM
FISCAL

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

V1622-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1622-25
Published
15 Sept 2025

Summary

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.

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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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