Skip to content
V1886-15 ·15 June 2015 ·consulta-vinculante Medium impact
Tax

Absence of family residence does not bar access to family enterprise reduction in ISD

The DGT confirms that the donation of shares in a non-resident entity holding a Spanish company operating in Andalusia allows the application of the reduction under Law 29/1987 and the Andalusian regulatory improvement.

In 6 key points

Lifecycle

2015-06-15PublishedPublished 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