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V2386-16 ·31 May 2016 ·consulta-vinculante Medium impact
FISCAL

Applicability of family enterprise reduction to resident and non-resident beneficiaries

The DGT confirms that the reduction applies to both resident and non-resident beneficiaries if conditions are met, and that the consolidation of usufruct is taxed at the value of the bare property at the time.

In 6 key points

Lifecycle

2016-05-31PublishedPublished 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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