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V2763-17 ·27 October 2017 ·consulta-vinculante Medium impact
Tax

Inherited shares with family business relief can be sold if proceeds are reinvested

A query was raised regarding whether selling shares in a family business received through inheritance affects the requirement to maintain the tax reduction. The DGT ruled that this is possible, provided the amount is reinvested in other assets to maintain the acquisition value.

In 6 key points

How it affects those involved

This ruling provides legal certainty for heirs wishing to liquidate inherited business interests while preserving tax benefits through reinvestment.

Lifecycle

2017-10-27PublishedPublished 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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