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V2598-17 ·13 October 2017 ·consulta-vinculante Medium impact
Tax

Inheritance tax reduction lost if sale of shares to own company allows for consumption of funds

A query was raised regarding whether transferring inherited shares to a company of which the heir is the sole owner breaches the maintenance requirement. The DGT ruled that if the proceeds are consumed, there is no maintenance of value, resulting in the loss of the tax reduction.

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2017-10-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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