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V3111-21 ·14 December 2021 ·consulta-vinculante Medium impact
Tax

95% Inheritance Tax reduction applicable if Wealth Tax exemption requirements are met

A daughter inquired whether she could apply the 95% reduction in Inheritance Tax when inheriting her father's family business. The Directorate-General for Taxes (DGT) ruled that a necessary condition for this is that the shares were exempt from Wealth Tax.

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2021-12-14PublishedPublished 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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