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V0408-17 ·16 February 2017 ·consulta-vinculante Medium impact
Tax

Acquisition of inheritance rights is subject to Property Transfer Tax

The taxpayer inquires about the taxation of acquiring inheritance rights from an individual, even if the inheritance has prescribed. The DGT rules that this constitutes a taxable event of onerous property transfer.

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2017-02-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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