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V2670-15 16 September 2015 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · transmisión mortis causa

Deduction for successive transfers between collaterals and economic activity reduction in leasing without staff not permitted

The query examines whether tax paid on previous transfers is deductible and whether property leasing qualifies for the economic activity reduction. The DGT rules that previous tax cannot be deducted as the transfers were not between descendants, and that leasing does not constitute an economic activity if no employees are hired.

The question raised

Cuestión planteada Deducibilidad de la cantidad pagada en primer lugar. Consideración como actividad económica de la de arrendamiento que tenía la causante a efectos de la reducción en la Ley del Impuesto sobre Sucesiones y Donaciones.

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