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Tax planning for the generational handover: Family Business (ISD inheritance and gift tax relief)

Tax planning for the generational handover: Family Business (ISD inheritance and gift tax relief) is filed with Punto de Acceso General de la Administración. With Managora you do it 100% online: you answer a few questions, sign a digital mandato (power of representation) and we draft, sign and file your application for you. Estimated total cost: €1,200 to €3,500. Official tasa (government fee): Official tasa (official fee) not confirmed in the source consulted. We will tell you in writing before you pay anything.

We design the structure and carry out the transfer (gift or inheritance) of your family business or company shares, making sure the legal requirements are met. Obtain the relief of up to 99% on the Impuesto de Sucesiones y Donaciones (ISD, inheritance and gift tax) while protecting your assets from tax contingencies.

This procedure is quoted case by case, not sold at a list price

the work depends on the structure of your group of companies, and the tax saving is decided by your autonomous region: no serious provider can quote you a fixed price or guarantee you a percentage without seeing your case. Tell us about your case and we will look at it: the quote is free and without obligation, and we confirm it in writing before we start.

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Estimated total cost
€1,200 to €3,500
Managora's fee
€1,452.00 (21% VAT incl.)
Tasa (official government fee)
Official tasa (official fee) not confirmed in the source consulted. We will tell you in writing before you pay anything. (suplido: paid to the authority on your behalf, no VAT)
Processing time
No deadline is set by the source consulted; we will confirm it to you when we open your file.
Where it is filed
Punto de Acceso General de la Administración ↗
What you receive
Application

Cost breakdown: Study, tax planning and design of the handover from 1200 € (varies according to the group of companies and its complexity). It does not include Notaría (notary's office) fees or the resulting tax liability..

Tax planning for the generational handover: Family Business (ISD inheritance and gift tax relief): how is it filed?

  1. 11. Complete the form with the starting situation of the sole trader business or the shares.
  2. 22. Upload the accounting and corporate documents so that our legal team can run a preliminary tax simulation.
  3. 33. Within 48h we will produce a binding pre-feasibility report stating whether you meet the exemption and relief rules.
  4. 44. We will map out the roadmap for the restructuring or gift (if applicable) up to signature before the notary and the settlement of the ISD at zero or reduced tax.

Which documents do you need?

  • •Annual accounts for the latest financial year (to assess the composition of the assets and the source of income)
  • •Draft or deed of incorporation / articles of association
  • •IRPF (personal income tax) and wealth tax returns of the current owner (transferor)
  • •Latest payslips or proof of remuneration for management duties of the owner or of the family group

Legal basis and things to bear in mind

  • The 95-99% relief is subject to very strict requirements that must all be met at the same time regarding genuine economic activity, the percentage of family shareholding (generally >= 5% individually or >= 20% for the family group), the management role and the remuneration received.
  • You must keep the assets acquired and the right to the exemption for the period laid down by law (usually between 5 and 10 years depending on the region) in order not to lose the tax benefit.

Tax planning for the generational handover: Family Business (ISD inheritance and gift tax relief): frequently asked questions

Tax planning for the generational handover: Family Business (ISD inheritance and gift tax relief): how much does it cost?

The estimated total cost (our fee + official tasas and taxes) is €1,200 to €3,500: Study, tax planning and design of the handover from 1200 € (varies according to the group of companies and its complexity). It does not include Notaría (notary's office) fees or the resulting tax liability.. Managora's fee is €1,452.00, 21% VAT included (€1,200.00 net + €252.00 VAT). The official tasa charged by the authority (a suplido paid on your behalf, no VAT) is: Official tasa (official fee) not confirmed in the source consulted. We will tell you in writing before you pay anything..

Tax planning for the generational handover: Family Business (ISD inheritance and gift tax relief): how long does it take?

No deadline is set by the source consulted; we will confirm it to you when we open your file.

Tax planning for the generational handover: Family Business (ISD inheritance and gift tax relief): which documents do I need?

You need to have to hand: Annual accounts for the latest financial year (to assess the composition of the assets and the source of income), Draft or deed of incorporation / articles of association, IRPF (personal income tax) and wealth tax returns of the current owner (transferor), Latest payslips or proof of remuneration for management duties of the owner or of the family group. You do not upload them here: we collect the details through the guided chat.

Who files the procedure?

Managora files it in your name with Punto de Acceso General de la Administración. You only provide the details through the chat and sign a mandato (power of representation); we prepare, sign and register it.

Can it be done online?

Yes. The whole process is online: you answer a few questions in the guided chat, sign a simple mandato on screen and receive the receipt and the official documents by email, with full legal validity.

Related procedures

Based on the legislation in force and on the official site of the competent authority: Punto de Acceso General de la Administración ↗.

Shall we get started with «Tax planning for the generational handover: Family Business (ISD inheritance and gift tax relief)»?

We file it for you, from start to finish.

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