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V3084-18 ·28 November 2018 ·consulta-vinculante Medium impact
Tax

Shares may be sold without losing family business tax relief if the acquisition value is maintained

Consultants inquired whether disposing of shares would result in the loss of Inheritance and Gift Tax relief. The DGT ruled that the maintenance obligation pertains to the acquisition value rather than the continuity of the business activity or specific assets.

In 5 key points

How it affects those involved

This ruling provides legal certainty for taxpayers seeking to liquidate portions of their holdings without triggering the loss of family business tax reductions, provided the value of the remaining interest is preserved.

Lifecycle

2018-11-28PublishedPublished 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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