Doctrine by topic · DGT Observatory

Reduction for Successions: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 8 rulings · 2014–2020

Current position

To maintain the reduction for transfers due to death, the acquisition value applied to the reduction must be preserved for ten years. It is not required that the heirs continue to carry out the deceased's activity nor that the status of habitual residence be maintained. Compliance with the requirement is based on avoiding acts of disposal that substantially reduce said value, without market fluctuations or the economic evolution of the entity affecting the right.

The DGT's position remains constant in the interpretation that the maintenance of the acquisition focuses on the economic value and not on the activity or the nature of the asset. Throughout the rulings, it has been specified that the transfer of undivided shares among co-heirs or the exchange of securities does not break the requirement. The doctrine has clarified that variations in value due to causes beyond the heir's control, such as stock market pricing or the evolution of the entity, do not lead to the loss of the reduction.

Turning points

  1. V0114-16

    Specifies that the maintenance requirement refers to the group of heirs as a whole and that the transfer of an undivided share to the other co-heirs does not lead to the loss of the reduction.

  2. V2105-20

    Clarifies that it is not required for the heirs to continue carrying out the deceased's activity to maintain the right to the reduction.

Analysis based on 8 of 8 rulings with a stated position. Updated 2 October 2026.

Rulings on this topic

8
V3752-15 26 Nov 2015

95% reduction may apply to a garage space linked to a main residence

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
vivienda habitualreducción por sucesionesvinculación de bienesfinca registraltráfico jurídico LISD — Ley 29/1987 de Sucesiones y Donaciones art. 20.2.cLGT — Ley 58/2003 General Tributaria art. 12
Affects CompanyExpat · Non-residentIndividual
V2632-15 8 Sept 2015

Wealth Tax exemption not required to maintain inheritance tax reduction

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
reducción por sucesionesrequisito de permanenciaadquisición mortis causaimpuesto sobre el patrimonioentidad mercantil LISD — Ley 29/1987 de Sucesiones y Donaciones art. 20.2.cLGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual

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