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V3093-17 ·29 November 2017 ·consulta-vinculante Medium impact
Tax

95% reduction for donation of rural estates to a niece is not applicable

A query was raised regarding whether the reduction in the taxable base applies to the donation of rural estates used for agricultural activities to a niece. The Directorate General for Taxes (DGT) ruled that this reduction cannot be applied because the donee's relationship does not meet the legal requirements.

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2017-11-29PublishedPublished 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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