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V0313-19 ·14 February 2019 ·consulta-vinculante Medium impact
Tax

Inability to apply patrimony exemption or succession reduction due to lack of requirements

A Spanish resident asks whether she can claim the exemption from the Wealth Tax on shares in a Mexican company and whether she can benefit from the family enterprise reduction in the Inheritance Tax. The DGT states that the requirements for minimum shareholding and family relationship group are not met, and that the deceased's non-subject status to the Wealth Tax prevents the application of the family enterprise reduction.

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Lifecycle

2019-02-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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