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V2901-14 ·29 October 2014 ·consulta-vinculante Medium impact
Tax

The 95% reduction in Inheritance Tax for business shares may be applied under certain requirements

The inquirer asks whether the reduction provided in Article 20.2.c) of the Inheritance and Gift Tax Law can be applied to their business holdings. The DGT responds that it is possible, provided that the exemption requirements for Wealth Tax are met.

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2014-10-29PublishedPublished 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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