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V0403-18 ·16 February 2018 ·consulta-vinculante Medium impact
Tax

DGT limits its interpretive competence to state regulations rather than those of the Andalusian Autonomous Community

A query was made regarding the application of tax reductions for the donation of rural estates under Andalusian regulations. The Directorate-General for Taxes (DGT) clarified that its competence is limited to state regulations and it cannot rule on regional provisions.

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2018-02-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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