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A consultant asks whether a sibling's failure to meet family business value maintenance requirements affects other heirs. The DGT responds that, in the absence of a will and with undivided inheritance, a group of heirs is formed, and one heir's breach results in the loss of the reduction for all.
Question posed: The consequences that the stated facts may have on Inheritance and Gift Tax:
When there is no will or inheritance occurs in undivided interest, the 95% reduction benefits all successors in interest equally regarding the portion of the asset's value included in their tax base. A group of heirs is constituted, whereby the failure of one of them to comply with the holding requirement results in the loss of the reduction for all. In this case, the heirs must pay the unpaid portion of the tax plus late payment interest.
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