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V0960-17 18 April 2017 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · reducción por empresa familiar

Company tax reduction for inheritance requires the activity to be the deceased's main source of income

A query was raised regarding the applicability of the 95% reduction for the acquisition of company shares following a partner's death. The DGT ruled that to access this reduction, the business activity must have been the deceased's primary source of income. This requires that at least 50% of their Personal Income Tax (IRPF) taxable base derived from economic activities during the period between 1 January and the date of death.

The question raised

Cuestión planteada Procedencia de aplicar la reducción prevista en el artículo 20.2.c) de la Ley del Impuesto sobre Sucesiones y Donaciones.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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