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V4597-16 ·27 October 2016 ·consulta-vinculante Medium impact
FISCAL

Reduction applies to both bare and full property in family business donations

The DGT confirms that the reduction applies to both bare and full property, and that the consolidation of usufruct is taxed at the value of the bare property at the time of creation.

In 6 key points

Lifecycle

2016-10-27PublishedPublished 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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