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V2105-20 ·23 June 2020 ·consulta-vinculante Medium impact
Tax

Temporary transfer of an agricultural holding does not result in loss of inheritance tax reduction

The taxpayer asks whether leasing part of an inherited agricultural holding entails losing the 95% reduction in Inheritance Tax. The DGT rules that direct management of the activity is not required, only the maintenance of the acquisition value.

In 5 key points

Lifecycle

2020-06-23PublishedPublished 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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