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Inheritance in Spain with non-resident or foreigner: When the assets are companies

Firmalex > Business consultancy > Inheritance in Spain with non-resident or foreigner: When the assets are companies

This article is part of our guide Inheritance in Spain with a non-resident, expat or foreigner.

When what is transferred by donation or inheritance is a company, this operation is also subject to Inheritance and Gift Tax.

However, in order to encourage the continuity of such a company, different incentives have been foreseen that reduce the compulsory taxation on condition of maintaining the business activity.

The reduction is related to the kinship group to which the heirs belong and the minimum time the company must be maintained, which is 10 years, although some autonomous regions have limited it to shorter periods.

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