{"id":7455,"date":"2025-11-10T12:14:39","date_gmt":"2025-11-10T12:14:39","guid":{"rendered":"https:\/\/rfblegal.co.uk\/?post_type=insight&#038;p=7455"},"modified":"2025-11-10T12:21:33","modified_gmt":"2025-11-10T12:21:33","slug":"reformas-de-las-desgravaciones-del-impuesto-de-sucesiones-es-el-momento-adecuado-para-constituir-un-fideicomiso","status":"publish","type":"insight","link":"https:\/\/rfblegal.co.uk\/es\/perspectivas\/reformas-de-las-desgravaciones-del-impuesto-de-sucesiones-es-el-momento-adecuado-para-constituir-un-fideicomiso\/","title":{"rendered":"Reformas del impuesto de sucesiones: \u00bfEs el momento de constituir un fideicomiso?\u00a0"},"content":{"rendered":"<p class=\"wp-block-paragraph\">At the <a href=\"https:\/\/rfblegal.co.uk\/es\/perspectivas\/presupuesto-otono-2025-que-significa-para-los-clientes-privados\/\">Autumn<\/a> Budget 2024, the <a href=\"https:\/\/rfblegal.co.uk\/es\/perspectivas\/respuesta-del-gobierno-a-la-morosidad-de-los-alquileres-comerciales-de-covid\/\">government<\/a> announced their <a href=\"https:\/\/rfblegal.co.uk\/es\/perspectivas\/oposicion-a-la-renovacion-del-contrato-de-arrendamiento-comercial-intencion-de-los-propietarios-de-reurbanizar-bajo-suelo-f\/\">intention<\/a> to restrict \u2018<em>the generosity of agricultural <a href=\"https:\/\/rfblegal.co.uk\/es\/servicios\/derecho-mercantil\/litigios-inmobiliarios-2\/empresas-ocupantes\/\">propiedad<\/a> relief and <a href=\"https:\/\/rfblegal.co.uk\/es\/perspectivas\/contratos-comerciales-qa\/\">business<\/a> property relief<\/em>\u2019. Despite public uproar, it appears that the government <a href=\"https:\/\/rfblegal.co.uk\/es\/perspectivas\/puede-un-testamento-anular-mis-acuerdos-anteriores\/\">will<\/a> proceed with reforms from <a href=\"https:\/\/rfblegal.co.uk\/es\/perspectivas\/uk-company-law-reforms-from-april-2026-what-businesses-and-directors-need-to-know\/\">April<\/a> 2026 that will expose numerous estates to <a href=\"https:\/\/rfblegal.co.uk\/es\/base-de-conocimientos\/impuesto-del-timbre-sobre-propiedades-adicionales\/\">adicional<\/a> Inheritance Tax.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Currently it is possible to claim 100% <a href=\"https:\/\/rfblegal.co.uk\/es\/servicios\/derecho-mercantil\/servicios-inmobiliarios-comerciales\/propiedad-comercial\/\">business property<\/a> relief (BPR) on qualifying business property, trading business and shares in an unquoted company, including shares listed on the Alternative Investment Market (AIM companies), 50% business property relief is available on a majority shareholding in a listed company and land used in a business and 100% agricultural property relief (APR) can be claimed on land occupied for the purposes of agriculture, together with appropriate buildings and farmhouses. This leaves most trading businesses, unquoted investments and farms fully exempt from Inheritance Tax.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Cambios propuestos<\/strong>&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">El tipo de 100% para las acciones designadas como \u201cno cotizadas\u201d en los mercados de una bolsa de valores reconocida, como AIM, se reducir\u00e1 a 50%.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">All other assets which qualify for the 100% rate of relief will continue to do so but the relief will be capped at the first \u00a31 million of combined agricultural and business assets and will be reduced to 50% thereafter. Following protests by farmers, there have been some rumours that the government is considering&nbsp; <a href=\"https:\/\/rfblegal.co.uk\/es\/perspectivas\/seccion-28-el-creciente-uso-de-pruebas-pregrabadas-en-los-juicios-penales\/\">increasing<\/a> the cap to \u00a35 million so that smaller businesses and farms would not be subject to Inheritance Tax but no changes to the proposals have been announced.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La opci\u00f3n de pagar el Impuesto de Sucesiones en cuotas anuales iguales a lo largo de 10 a\u00f1os se ampliar\u00e1 a todos los bienes que re\u00fanan los requisitos necesarios y que puedan acogerse a la desgravaci\u00f3n por bienes agrarios o a la desgravaci\u00f3n por bienes empresariales, independientemente del tipo de desgravaci\u00f3n aplicable.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u00bfC\u00f3mo afectar\u00e1 a mi patrimonio?<\/strong>?\u00a0<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">En la actualidad, si tiene bienes que pueden acogerse a la desgravaci\u00f3n del tipo 100%, dependiendo de la cuant\u00eda de sus otros bienes, es posible que su patrimonio no tenga que pagar ning\u00fan impuesto de sucesiones.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Por ejemplo, un patrimonio compuesto por los siguientes bienes:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>1,5 millones de libras en actividades comerciales cualificadas&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>300.000 libras de acciones no cotizadas&nbsp;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>200.000 libras de otros activos&nbsp;<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">No tendr\u00e1 que pagar el Impuesto sobre Sucesiones, ya que la actividad comercial y las acciones no cotizadas est\u00e1n cubiertas por el 100% BPR y el valor de los dem\u00e1s activos est\u00e1 por debajo del umbral de la banda de tipo cero.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A partir del 6 de abril de 2026, los mismos activos empresariales no estar\u00e1n totalmente cubiertos por la desgravaci\u00f3n por actividad empresarial y la cuota del Impuesto sobre Sucesiones se calcular\u00e1 de la siguiente manera:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Actividad comercial: 1.500.000 \u00a3 - (menos) 1 mill\u00f3n de \u00a3 de desgravaci\u00f3n (desgravaci\u00f3n 100%) = 500.000 \u00a3 x 50% (desgravaci\u00f3n) = 250.000 \u00a3.&nbsp;<\/li>\n\n\n\n<li>Acciones no cotizadas: 50% de \u00a3300.000 = \u00a3150.000&nbsp;<\/li>\n\n\n\n<li>Valor imponible del patrimonio: negocio comercial 250.000 \u00a3 + acciones no cotizadas 150.000 \u00a3 + otros activos 250.000 \u00a3 = Total 650.000 \u00a3.&nbsp;<\/li>\n\n\n\n<li>Impuesto sobre sucesiones devengado sobre: Patrimonio imponible \u00a3650.000 - (menos) la banda de tipo cero (\u00a3325.000) = Total \u00a3325.000&nbsp;<\/li>\n\n\n\n<li>40% de 325.000 \u00a3 = 130.000 \u00a3 de Impuesto sobre Sucesiones total a pagar.&nbsp;<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Fideicomisos<\/strong>&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Setting up a <a href=\"https:\/\/rfblegal.co.uk\/es\/categoria\/servicios-fiduciarios\/\">trust<\/a> to hold qualifying business and agricultural assets is one solution to minimise exposure to inheritance tax. Whereas putting other assets into a trust may attract an Inheritance Tax entry charge at 20% this does not apply to qualifying business and agricultural assets that continue to benefit from 100% BPR\/APR. Any capital gains tax liability due in respect of the transfer of the assts into the trust can be deferred until the assets are sold.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Any trusts set up before 30 October 2024 benefited from unlimited 100% relief if these held qualifying BPR\/APR assets on creation and continue to receive unlimited 100% relief on exit <a href=\"https:\/\/rfblegal.co.uk\/es\/perspectivas\/gastos-de-comunidad-guia-practica-para-propietarios\/\">charges<\/a> until on or after 6 April 2026, after which the new rules and the \u00a31 million cap will apply. This means that some trusts will become liable to Inheritance Tax <a href=\"https:\/\/rfblegal.co.uk\/es\/perspectivas\/the-renters-rights-act-2025-what-every-landlord-needs-to-know\/\">every<\/a> 10 years at a maximum rate of 6%. If any trustees are considering distributing qualifying assets, this should be done before 6 April 2026&nbsp; to take advantage of uncapped BPR\/APR.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">However, the changes do not mean that trusts will cease to be&nbsp; a <a href=\"https:\/\/rfblegal.co.uk\/es\/base-de-conocimientos\/que-es-un-usufructo\/\">beneficial<\/a> tool in reducing Inheritance Tax after April 2026. Any trusts created before 6 April 2026 remain benefiting from the uncapped BPR\/APR (provided that person who created the trust survives for 7 years) and will have their own \u00a31 million allowance that renews every 10 years. Such trusts will be liable to exit and 10-year anniversary charges, at a reduced rate of maximum 6% compared to 40% payable on death.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Consequently, estates and trusts that include qualifying business or agricultural assets now require careful <a href=\"https:\/\/rfblegal.co.uk\/es\/perspectivas\/proteger-la-contraprestacion-diferida-en-una-venta-de-acciones\/\">consideration<\/a>. Many estates and trusts that currently have no Inheritance Tax liability, may be brought into the scope of inheritance tax from April 2026. If you are concerned and wish to discuss what you can do to minimise your exposure to Inheritance Tax, our <a href=\"https:\/\/rfblegal.co.uk\/es\/servicios\/derecho-personal\/\">Particulares<\/a> department is happy to help you.&nbsp;<\/p>","protected":false},"author":12,"featured_media":7456,"parent":0,"menu_order":0,"template":"","format":"standard","meta":{"_acf_changed":false,"om_disable_all_campaigns":false,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[69],"tags":[],"class_list":["post-7455","insight","type-insight","status-publish","format-standard","has-post-thumbnail","hentry","category-trust-services"],"acf":[],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 4.9.10 - aioseo.com -->\n\t<meta name=\"description\" content=\"At the Autumn Budget 2024, the government announced their intention to restrict \u2018the generosity of agricultural property relief and business property relief\u2019. 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