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V3055-16 ·1 July 2016 ·consulta-vinculante Medium impact
FISCAL

Donor retains 95% reduction on inheritance tax if not exercising directorial functions in subsidiary companies

The DGT confirms that a donor does not lose the 95% reduction on inheritance and donations tax if receiving remuneration for directorial functions in subsidiary companies, provided they no longer exercise directorial roles in the donated entity.

In 6 key points

Lifecycle

2016-07-01PublishedPublished 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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