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V3106-18 ·29 November 2018 ·consulta-vinculante Medium impact
Tax

It is possible to apply the 95% reduction on the donation of a portion of a professional business

A pharmacist inquires whether they can apply the reduction for the transfer of a professional business if they donate 50% of their pharmacy to their son and sell the other 50%. The DGT responds that the reduction is applicable to the donated portion.

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2018-11-29PublishedPublished 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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