Skip to content
V2680-20 ·2 September 2020 ·consulta-vinculante Medium impact
Tax

95% tax reduction cannot be applied to the donation of a partial interest in a pharmacy

A son inquired whether he could apply the 95% reduction to the taxable base when receiving a partial donation (40%) of his father's pharmacy. The Directorate General for Taxes (DGT) ruled that this is not possible, as the reduction requires the global transfer of the business or enterprise.

In 6 key points

Lifecycle

2020-09-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact