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V2663-18 ·2 October 2018 ·consulta-vinculante Medium impact
Tax

Active retirement pension does not prevent Inheritance Tax reduction if legal requirements are met

A query was raised regarding whether the deceased's active retirement status prevents the application of the reduction for the transfer of a real estate leasing business. The DGT ruled that the receipt of a retirement pension is irrelevant to tax regulations.

In 5 key points

How it affects those involved

This ruling clarifies that receiving an active retirement pension does not disqualify taxpayers from claiming specific reliefs in Inheritance Tax related to business transfers.

Lifecycle

2018-10-02PublishedPublished 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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