Tax & Revenue BOE Importance: 8/10

Madrid reduces inheritance and gift tax by 99% to inherit a family business

23 Jul 2026 Effective: 23 Jul 2026 195 views

Who is affected:
Family businesses and their heirs or donees in the Community of Madrid

Summary

The Community of Madrid approves a law that allows inheriting or receiving as a gift a family business by paying almost nothing in inheritance and gift tax, with a 99% reduction.

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Law 3/2026 of the Community of Madrid establishes a 99% reduction in the Tax on Inheritances and Gifts for the acquisition of family businesses, both by inheritance and by donation. The circle of beneficiaries is expanded to relatives of Group III and collateral relatives of the fourth degree by consanguinity or affini…

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Full official title

Ley 3/2026, de 30 de junio, de Apoyo a la Empresa Familiar.

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Affected sectors

Self-employed SMEs

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Madrid reduces inheritance and gift tax by 99% to inherit a family business

Summary

Detailed analysis PRO

Full official title

Affected sectors

Categories

PRO Plan

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