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A taxpayer inquired whether the reduction provided in Article 20.2.c) of the Inheritance and Gift Tax Law would apply following their death or that of their spouse. The Directorate General for Taxes (DGT) confirmed it would, provided that the requirements for Wealth Tax exemption and holding periods are met.
Question posed: Whether, in the event of the death of the taxpayer or the spouse, the reduction provided for in Article 20.2.c) of the Inheritance and Gift Tax Law would apply.
The 95% reduction in the taxable base of a mortis causa acquisition of holdings in entities requires that these holdings be exempt from Wealth Tax. To this end, the entity must not have the management of movable or immovable property as its main activity, and the taxpayer must meet the requirements regarding participation and management functions. Furthermore, the acquisition must be held for the ten years following the death.
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