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V1309-18 18 May 2018 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · reducción por vivienda habitual

Reduction for habitual residence maintained if transfer is made to a member of the group of heirs

The applicant asks whether transferring her share of an inherited property to her sister or her nephew would result in the loss of the habitual residence reduction for Inheritance Tax. The DGT rules that the reduction is maintained if the property remains within the group of heirs, but would be lost if transferred to a third party, such as a nephew.

The question raised

Question posed: Whether the right to the application of the reduction applied in the Inheritance and Gift Tax would be lost.

The DGT's ruling

The maintenance of the acquisition for ten years is the responsibility of the housing awardees, and the loss of the reduction affects the entire group of successors. If the housing is transferred to a member of the group of heirs, such as the consultant's sister, the right to the reduction is preserved. However, the transfer to a nephew, who is not part of the group of heirs, entails the loss of the reduction unless the ten-year period since the death has already elapsed.

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