Skip to content
Back to index
V2317-19 9 September 2019 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · reducción en la base imponible

95% reduction in Inheritance and Gift Tax applicable to donation of shares under specific requirements

Children consulted whether they could apply the 95% reduction in Inheritance and Gift Tax to the donation of family business shares made by their parents. The DGT ruled that this is possible provided the Wealth Tax exemption requirements are met, including the requirement that one of the children performs management functions.

The question raised

Cuestión planteada En relación con la aplicación de la reducción del 95 por ciento prevista en la Ley del Impuesto sobre Sucesiones y Donaciones a la donación planteada, se plantean las siguientes cuestiones:

Email
Contact