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The inquirer asks whether they can rent out a property inherited from their mother while still benefiting from the Inheritance Tax reduction. The DGT rules that while the law requires the acquisition to be maintained for ten years, it does not mandate a specific use for the property.
Question posed: Whether the reduction provided for in Article 20.2.c) of Law 29/1987 is compatible with the use of the property for rental purposes.
The reduction provided for in Article 20.2.c) of Law 29/1987 requires that the acquisition be maintained for the ten years following the death. However, the regulations do not require the property to have a specific use, such as being the habitual residence of the heir. Therefore, it is possible to assign any use deemed appropriate as long as ownership is maintained.
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