{"id":246856,"date":"2025-09-30T09:47:39","date_gmt":"2025-09-30T07:47:39","guid":{"rendered":"https:\/\/www.godiaasesores.com\/the-supreme-court-clarifies-the-reduction-in-inheritance-tax-for-family-businesses-with-real-estate-leasing\/"},"modified":"2025-11-06T09:55:41","modified_gmt":"2025-11-06T08:55:41","slug":"the-supreme-court-clarifies-the-reduction-in-inheritance-tax-for-family-businesses-with-real-estate-leasing","status":"publish","type":"post","link":"https:\/\/www.godiaasesores.com\/en\/the-supreme-court-clarifies-the-reduction-in-inheritance-tax-for-family-businesses-with-real-estate-leasing\/","title":{"rendered":"The Supreme Court Clarifies the Reduction in Inheritance Tax for Family Businesses with Real Estate Leasing."},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">The <strong>Supreme Court<\/strong> (Contentious-Administrative Chamber, <a href=\"https:\/\/www.poderjudicial.es\/search\/AN\/openDocument\/6f1e0e949fbb02b4a0a8778d75e36f0d\/20250723\">Judgment No. 956\/2025<\/a>, of July 14) has resolved a key issue for the <strong>taxation of family businesses<\/strong>: the family business ISD reduction in cases of real estate leasing.<\/p>\n\n<p class=\"wp-block-paragraph\">The question was whether, to apply the <strong>95% reduction in Inheritance and Gift Tax (ISD)<\/strong> provided for in art. 20.2.c) LISD, it is sufficient to prove the requirements of art. 27.2 of the <strong>Personal Income Tax Law<\/strong> (premises assigned and full-time employee) or whether, in addition, it was necessary to justify the hiring from an economic point of view.<\/p>\n\n<h3 class=\"wp-block-heading\">Background of the Case<\/h3>\n\n<ul class=\"wp-block-list\">\n<li>A family inherited 90% of the shares of an entity dedicated to real estate leasing.<\/li>\n\n\n\n<li>The heirs submitted the self-assessments of the ISD applying the reduction for family business &#8211; state rule: 95% (art. 20.2.c) LISD) &#8211; In the specific case, their self-assessment reflected 99%, in accordance with regional regulations.<\/li>\n\n\n\n<li>The Administration of Aragon and later the TEAR and the TSJ of Aragon rejected the application, arguing that the employee hired full-time did not have sufficient real workload.<\/li>\n\n\n\n<li>According to the Administration, the hiring was fictitious, since many tasks were outsourced and the real management barely required a few hours per month.<\/li>\n<\/ul>\n\n<h3 class=\"wp-block-heading\">Doctrine Established by the Supreme Court on the Family Business ISD Reduction<\/h3>\n\n<p class=\"wp-block-paragraph\">The Supreme Court <strong>upholds the heirs&#8217; appeal in cassation<\/strong> and establishes a clear doctrine:<\/p>\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">To apply the 95% reduction in Inheritance Tax to family businesses leasing real estate, it is sufficient to prove compliance with the requirements of art. 27.2 LIRPF (existence of premises and full-time employee), without it being necessary to justify the hiring from an economic point of view.<\/p>\n<\/blockquote>\n\n<p class=\"wp-block-paragraph\">In other words, the Supreme Court rejects the interpretation of the Administration and the TSJ of Aragon, which required an additional criterion of &#8220;economic reasonableness&#8221; not provided for in the Law.<\/p>\n\n<h3 class=\"wp-block-heading\">Key Foundations of the Judgment<\/h3>\n\n<ol class=\"wp-block-list\">\n<li><strong>Finalist interpretation<\/strong>: art. 20.2.c) LISD seeks to guarantee the continuity of the family business, preventing the tax burden of the ISD from forcing its liquidation.<\/li>\n\n\n\n<li><strong>Legal certainty<\/strong>: requiring a subjective criterion of economic reasonableness would introduce uncertainty in taxpayers.<\/li>\n\n\n\n<li><strong>Limited requirements<\/strong>: the legislator expressly set which are the minimums (premises + full-time employee). Once these are met, the leasing activity is considered an economic activity for tax purposes.<\/li>\n\n\n\n<li><strong>Simulation<\/strong>: if the Administration suspects that a contract is fictitious, it must expressly declare it as a simulation, not distort the legal requirements.<\/li>\n<\/ol>\n\n<h3 class=\"wp-block-heading\">Practical Consequences for the Family Business<\/h3>\n\n<ul class=\"wp-block-list\">\n<li><strong>Clarity for family businesses<\/strong>: It will be enough to comply with the formal requirements of art. 27.2 LIRPF.<\/li>\n\n\n\n<li><strong>Greater security in successions<\/strong>: the heirs may apply the 95% reduction in ISD if premises and a full-time employee are accredited.<\/li>\n\n\n\n<li><strong>Limitation to the Administration<\/strong>: it cannot deny the benefit alleging lack of &#8220;sufficient workload&#8221; unless it proves a <strong>real simulation<\/strong>.<\/li>\n<\/ul>\n\n<h3 class=\"wp-block-heading\">Conclusion on the Reduction in Successions<\/h3>\n\n<p class=\"wp-block-paragraph\">The <strong>STS 3472\/2025<\/strong> is a milestone in tax jurisprudence by reinforcing the protection of the family business in the Inheritance and Gift Tax.<\/p>\n\n<p class=\"wp-block-paragraph\">The Supreme Court has made it clear that <strong>the 95% reduction in ISD is not conditioned to subjective economic valuations<\/strong>, but to the objective fulfillment of the legal requirements.<\/p>\n\n<p class=\"wp-block-paragraph\">In <strong>Godia Asesores Tributarios<\/strong> we are specialists in taxation of family businesses and succession planning.<\/p>\n\n<p class=\"wp-block-paragraph\">If you need advice, <a href=\"https:\/\/www.godiaasesores.com\/en\/contact\/\">contact<\/a> our team.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Supreme Court (Contentious-Administrative Chamber, Judgment No. 956\/2025, of July 14) has resolved a key issue for the taxation of family businesses: the family business ISD reduction in cases of real estate leasing. The question was whether, to apply the 95% reduction in Inheritance and Gift Tax (ISD) provided for in art. 20.2.c) LISD, it [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":246858,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"off","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[85],"tags":[118,124,122,123,117,121,119,120],"class_list":["post-246856","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","tag-95-inheritance-tax-reduction","tag-aragon-inheritance-tax-reduction","tag-family-business-and-inheritance","tag-family-business-isd-exemption","tag-family-business-isd-reduction","tag-inheritance-tax-planning","tag-requirements-of-art-27-2-lirpf","tag-supreme-court-inheritance-doctrine"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - 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