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V0580-22 ·21 March 2022 ·consulta-vinculante Medium impact
Tax

Taxation on the consolidation of ownership for the remaining unliquidated value

An heir who already held a portion of the bare ownership seeks guidance on how to be taxed when consolidating full ownership following the death of the usufructuary. The DGT indicates that taxation must be applied to the percentage of value remaining to be liquidated, using the tax rate scale from the original dismemberment of ownership.

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2022-03-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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