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Tax planning for generational succession: Family Business (ISD reduction)

Tax planning for generational succession: Family Business (ISD reduction) 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: €1,452. Official tasa (government fee): We calculate the official tasa (official fee) that applies to your case, if any, and we will communicate it to you in writing before you pay anything.

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 savings are decided by your autonomous community: no serious professional can lock in a price or guarantee a percentage without reviewing 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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We design the structure and execute the transfer (donation or inheritance) of your family business or company shares, ensuring all legal requirements are met. Access a reduction of up to 99% in the Impuesto de Sucesiones y Donaciones (Inheritance and Gift Tax) while protecting your assets against tax contingencies.

Practical guide: The family business: family protocol and generational handover with ISD reduction. Requirements, deadlines and the steps, explained.

What we charge you
€1,452
Managora's fee
€1,452.00 (21% VAT incl.)
Tasa (official government fee)
We calculate the official tasa (official fee) that applies to your case, if any, and we will communicate it to you in writing before you pay anything. (suplido: paid to the authority on your behalf, no VAT)
Processing time
The deadline for resolution is set by the regulations of the procedure; we will confirm it to you when we open your case file.
Where it is filed
Punto de Acceso General de la Administración ↗
What you receive
Application

Cost breakdown: Our fee for study, tax planning and transfer design: €1,452.00 (21% VAT incl.), depending on the group of companies and complexity. It does not include notary fees or the resulting tax liability..

Tax planning for generational succession: Family Business (ISD reduction): how is it filed?

  1. 11. Complete the form with the starting situation of the individual business or shares.
  2. 22. Upload the accounting and corporate documents so that our legal team can carry out a preliminary tax simulation.
  3. 33. Within 48 hours we will prepare a binding pre-feasibility report indicating whether you meet the rules for exemption and reduction.
  4. 44. We will map out the roadmap for the restructuring or donation (if applicable) up to the signing before a notary and the settlement of the ISD at zero or subsidised rates.

Which documents do you need?

  • •Annual Accounts for the last financial year (to assess asset composition and source of income)
  • •Draft or Deed of Incorporation/Articles of Association (Estatutos Sociales)
  • •IRPF (personal income tax) and Impuesto sobre el Patrimonio (wealth tax) returns of the current owner (transferor)
  • •Latest payslips or proof of remuneration for management functions of the owner or family group

Legal basis and things to bear in mind

  • The 95-99% tax relief is subject to very strict simultaneous requirements regarding real economic activity, the percentage of family shareholding (generally >= 5% individually or >= 20% for the family group), the management function and the remuneration received.
  • It is compulsory to maintain the acquired assets and the right to the exemption during the period stipulated by Law (usually between 5 and 10 years depending on the CCAA) in order not to lose the tax benefit.

Tax planning for generational succession: Family Business (ISD reduction): frequently asked questions

Tax planning for generational succession: Family Business (ISD reduction): how much does it cost?

We charge you €1,452: our fee plus, where applicable, the fixed official tasa we advance. Our fee for study, tax planning and transfer design: €1,452.00 (21% VAT incl.), depending on the group of companies and complexity. It does not include notary 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: We calculate the official tasa (official fee) that applies to your case, if any, and we will communicate it to you in writing before you pay anything..

Tax planning for generational succession: Family Business (ISD reduction): how long does it take?

The deadline for resolution is set by the regulations of the procedure; we will confirm it to you when we open your case file.

Tax planning for generational succession: Family Business (ISD reduction): which documents do I need?

You need to have to hand: Annual Accounts for the last financial year (to assess asset composition and source of income), Draft or Deed of Incorporation/Articles of Association (Estatutos Sociales), IRPF (personal income tax) and Impuesto sobre el Patrimonio (wealth tax) returns of the current owner (transferor), Latest payslips or proof of remuneration for management functions of the owner or 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 generational succession: Family Business (ISD reduction)»?

We file it for you, from start to finish.

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