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V0036-18 11 January 2018 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · reducción por transmisión de empresa

Reduction for business transfer is not applicable if the transfer of interest in the premises does not involve intergenerational transfer of the business

A query was raised regarding whether the reduction for business transfer applies to the acquisition of an interest in premises used for an economic activity. The DGT ruled that it does not apply because the transfer does not constitute an intergenerational transfer of the business, which continues to belong to the surviving owner.

The question raised

Cuestión planteada Aplicabilidad de la reducción prevista en la Ley del Impuesto sobre Sucesiones y Donaciones.

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