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V2491-21 ·30 September 2021 ·consulta-vinculante Low impact
Tax

The family business reduction may be maintained if the acquisition value is reinvested in other assets

The applicant asks whether they can satisfy the maintenance requirement for the family business tax reduction after selling inherited shares and reinvesting the proceeds into other assets. The DGT rules that this is possible provided the amount is reinvested immediately and the original acquisition value is maintained for ten years.

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2021-09-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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