Skip to content
V3000-18 ·21 November 2018 ·consulta-vinculante Medium impact
Tax

The reduction for donation of real estate is not applicable if the donor does not carry out an economic activity

A married couple wishes to donate elements of an economic activity to their children; one donates intangible assets and the other donates the vessels where the activity is carried out. The DGT responds that the owner of the vessels cannot apply the reduction for Inheritance Tax nor the neutrality of capital gains in the Personal Income Tax (IRPF) due to not being an entrepreneur.

In 6 key points

Lifecycle

2018-11-21PublishedPublished 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