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The inquirer asks whether the reduction provided in Article 20.2.c) of the Inheritance and Gift Tax Law can be applied to their business holdings. The DGT responds that it is possible, provided that the exemption requirements for Wealth Tax are met.
Question posed: Applicability of the reduction provided in Article 20.2.c) of the Inheritance and Gift Tax Law in the event of the death of the inquirer or their spouse.
The 95% reduction in the tax base for the mortis causa acquisition of a company, professional business, or shares in entities requires that such shares be exempt from Wealth Tax. To this end, the entity's main activity must not be the management of movable or immovable property, and the taxpayer must meet the requirements regarding minimum participation and management functions. Furthermore, the acquisition must be maintained for ten years following the death.
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