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V0140-19 21 January 2019 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · reducción por empresa familiar

Contributing inherited properties to a company does not affect the requirement to maintain the reduction

A query was raised regarding whether contributing inherited properties, which benefit from a family business reduction, to a company breaches the obligation to maintain the acquisition for ten years. The DGT ruled that the transaction does not affect compliance with this requirement, provided the acquisition value of the assets is maintained.

The question raised

Whether the contribution of real estate properties to the company constitutes a breach of the maintenance requirement provided for in Article 20.2 of Law 29/1987.

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