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V4060-15 ·16 December 2015 ·consulta-vinculante Medium impact
Tax

Mortis causa acquisition reduction maintained if share value is not substantially diminished

A query was raised regarding the value maintenance requirement in Galician succession partitions and whether non-compliance by one heir affects others. The DGT clarifies that the requirement entails maintaining the acquisition value and that, in specific adjudications, non-compliance only affects the individual beneficiary.

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2015-12-16PublishedPublished 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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