Wealth and inheritance tax
Wealth and inheritance tax planning in Spain: Wealth Tax, Inheritance & Gift Tax, family business exemption and cross-border succession. 5 analyses and 1 FAQ and 3 notes, most recent first.
- FAQWealth & inheritance
Frequently asked questions about Spanish Inheritance and Gift Tax for the foreigner becoming a Spanish tax resident
- Note
Family business: negative income from other economic activities does not enter the denominator of the 50%
- TSJSTSJ Cataluña, 29/12/2025Family business
Negative income from other economic activities is not computed in the 50% management-functions calculation under the family-business exemption
- DGTV0145-26Family business
Family-business exemption: the remuneration received from companies transferred in the framework of a restructuring is excluded from the 50% calculation at the level of the holding company
- Note
Restructuring into a holding: prior subsidiary remuneration does not count towards the 50% family-business test
- DGTV0127-26Family business
The total division to facilitate generational handover is a valid economic reason for the purposes of the FEAC regime of the Corporate Income Tax
- Note
Total demerger to prepare generational handover: valid economic reason under the FEAC regime
- DGTV0022-25 · V1700-25Trusts
The DGT consolidates the tax transparency of the foreign trust: the inter vivos contribution is not a gift for personal income tax purposes and the mortis causa transfer to the resident beneficiary opens access to regional inheritance tax rules
- DGTV0565-21Non-residents
Transfer in Germany of a KG holding Spanish real estate to a Familienstiftung: outside Spanish transfer tax, with open questions (V0565-21)